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

Acceptance of shari?ah-compliant precious metal-backed cryptocurrency as an alternative currency: an empirical validation of adoption of innovation theory

In the crypto world, there is a proverbial (and literal) gold rush now occurring. Currently, more than 37 gold-backed cryptocurrency companies have now emerged. Interestingly, some of them also claim to be Sharīʿah-compliant. Introducing precious metal-backed cryptocurrencies is perceived to be an innovation among global payment systems, hampered in part by lack of supporting empirical evidence. Therefore, this research investigates potential users' tendency to adopt a Sharīʿah-compliant precious metal-backed cryptocurrency. As such, this study adopts an extended adoption model, which consists of eight factors. Partial least squares structural equation modeling (PLS-SEM) analysis was conducted on data elicited from economic active residents in Klang Valley from questionnaires. Overall, it was found six out of the eight constructs specified to influence the adoption of precious metal-backed cryptocurrency were statistically significant where 54.5% of the variation in adoption of PMBC can be explained by the structure model provided by this research. It was also found 63.55% of the respondents are willing to adopt precious metal-backed cryptocurrency in their future transactions

Nursing home care for people with dementia and residents' quality of life, quality of care and staff well-being: Design of the Living Arrangements for people with Dementia (LAD) - study

<p>Abstract</p> <p>Background</p> <p>There is limited information available on how characteristics of the organization of nursing home care and especially group living home care and staff ratio contribute to care staff well being, quality of care and residents' quality of life. Furthermore, it is unknown what the consequences of the increasingly small scale organization of care are for the amount of care staff required in 2030 when there will be much more older people with dementia.</p> <p>Methods/Design</p> <p>This manuscript describes the design of the 'Living Arrangements for people with Dementia study' (LAD-study). The aim of this study is to include living arrangements from every part of this spectrum, ranging from large scale nursing homes to small group living homes. The LAD-study exists of quantitative and qualitative research. Primary outcomes of the quantitative study are wellbeing of care staff, quality of care and quality of life of residents. Furthermore, data concerning staff ratio and characteristics of the living arrangements such as group living home care characteristics are assessed. To get more in-depth insight into the barriers and facilitators in living arrangements for people with dementia to provide good care, focus groups and Dementia Care Mapping are carried out.</p> <p>Discussion</p> <p>Results of this study are important for policymakers, directors and staff of living arrangements providing nursing home care to people with dementia and essential for the development of methods to improve quality of care, residents' and staff well-being. Data collection will be repeated every two years, to generate knowledge on the results of changing policies in this field.</p

Does Deep Tectonic Tremor Occur in the Central‐Eastern Mediterranean Basin?

Tectonic tremor has been observed at the roots of many fault systems around the Pacific rim, including convergent and transform plate boundaries. The extent to which deep tremor signals are prevalent along fault systems elsewhere, including the Mediterranean basin, has not yet been documented in detail. A body of evidence suggests that tremor triggered during the surface waves of teleseismic events may commonly occur where ambient tremor during episodic tremor and slip episodes occur, suggesting triggered tremor provides a useful tool to identify regions with ambient tremor. We perform a systematic search of triggered tremor associated with large teleseismic events between 2010 and 2020 at four major fault systems within the central-eastern Mediterranean basin, namely the Hellenic and Calabrian subduction zones, and the North Anatolian and Kefalonia transform faults. In addition, we search for ambient tremor during a slow slip event in the eastern Sea of Marmara along a secondary branch of the North Anatolian Fault, and two slow slip events beneath western Peloponnese (Hellenic Subduction Zone). We find no unambiguous evidence for deep triggered tremor, nor ambient tremor. The absence of triggered tremor at the Hellenic and Calabrian subduction zones supports an interpretation of less favorable conditions for tremorgenesis in the presence of old and cold slabs. The absence of tremor along the transform faults may be due to an absence of the conditions commonly promoting tremorgenesis in such settings, including high-fluid pressures and low-differential stresses between the down-dip limit of the seismogenic layer and the continental Moho

Thermal Nature of Mantle Upwellings Below the Ibero-Western Maghreb Region Inferred From Teleseismic Tomography

©2019. American Geophysical Union. All Rights Reserved. Independent models of P wave and S wave velocity anomalies in the mantle derived from seismic tomography help to distinguish thermal signatures from those of partial melt, volatiles, and compositional variations. Here we use seismic data from SW Europe and NW Africa, spanning the region between the Pyrenees and the Canaries, in order to obtain a new S-SKS relative arrival-time tomographic model of the upper mantle below Iberia, Western Morocco, and the Canaries. Similar to previous P wave tomographic results, the S wave model provides evidence for (1) subvertical upper-mantle low-velocity structures below the Canaries, Atlas Ranges, and Gibraltar Arc, which are interpreted as mantle upwellings fed by a common lower-mantle source below the Canaries; and (2) two low-velocity anomalies below the eastern Rif and Betics that we interpret as the result of the interaction between quasi-toroidal mantle flow induced by the Gibraltar slab and the mantle upwelling behind it. The analysis of teleseismic P wave and S wave arrival-time residuals and the conversion of the low-velocity anomalies to temperature variations suggest that the upwellings in the upper mantle below the Canaries, Atlas Ranges, and Gibraltar Arc system may be solely thermal in nature, with temperature excesses in the range ~100–350 °C. Our results also indicate that local partial melting can be present at lithospheric depths, especially below the Atlas Ranges. The locations of thermal mantle upwellings are in good agreement with those of thinned lithosphere, moderate to high heat-flow measurements, and recent magmatic activity at the surface

Sustainable Food Systems At Urban Public Universities: A Survey Of U‐21 Universities

Urban communities are challenged by the conventional food system in diverse ways. To mitigate these challenges, a growing sustainable food system (SFS) movement mobilizes existing resources—including public institutions—to resolve disparities in access to healthy food, increase economic opportunities, conserve natural resources, and build a stronger, more local food system. Many public universities located in inner cities have adopted missions committing themselves to the improvement of their cities and regions. They also perform anchoring roles to revitalize their immediate neighborhoods, and, in a contemporary extension of their civic purposes, embrace sustainability as an institutional goal. Urban public universities therefore can play many SFS leadership roles, including through links to innovative scholarship, campus dining halls, other food retail such as farmers markets, and civic engagement activities such as community gardens. Through a study of 21 urban public universities, this paper investigates the presence and characteristics of SFS leadership, underlying rationales, and factors that support and oppose leadership.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/112274/1/juaf12149.pd

Landslides Triggered by the MW 7.8 14 November 2016 Kaikoura Earthquake, New Zealand

The MW 7.8 14 November 2016 Kaikoura earthquake generated more than 10000 landslides over a total area of about 10000 km2, with the majority concentrated in a smaller area of about 3600 km2. The largest landslide triggered by the earthquake had an approximate volume of 20 (±2) M m3, with a runout distance of about 2.7 km, forming a dam on the Hapuku River. In this paper, we present version 1.0 of the landslide inventory we have created for this event. We use the inventory presented in this paper to identify and discuss some of the controls on the spatial distribution of landslides triggered by the Kaikoura earthquake. Our main findings are (1) the number of medium to large landslides (source area ≥10000 m2) triggered by the Kaikoura earthquake is smaller than for similar sized landslides triggered by similar magnitude earthquakes in New Zealand; (2) seven of the largest eight landslides (from 5 to 20 x 106 m3) occurred on faults that ruptured to the surface during the earthquake; (3) the average landslide density within 200 m of a mapped surface fault rupture is three times that at a distance of 2500 m or more from a mapped surface fault rupture ; (4) the “distance to fault” predictor variable, when used as a proxy for ground-motion intensity, and when combined with slope angle, geology and elevation variables, has more power in predicting landslide probability than the modelled peak ground acceleration or peak ground velocity; and (5) for the same slope angles, the coastal slopes have landslide point densities that are an order of magnitude greater than those in similar materials on the inland slopes, but their source areas are significantly smaller

Prospective validation of the CLIP score: a new prognostic system for patient with cirrhosis and hepatocellular carcinoma

Prognosis of patients with cirrhosis and hepatocellular carcinoma (HCC) depends on both residual liver function and tumor extension. The CLIP score includes Child-Pugh stage, tumor morphology and extension, serum alfa-fetoprotein (AFP) levels, and portal vein thrombosis. We externally validated the CLIP score and compared its discriminatory ability and predictive power with that of the Okuda staging system in 196 patients with cirrhosis and HCC prospectively enrolled in a randomized trial. No significant associations were found between the CLIP score and the age, sex, and pattern of viral infection. There was a strong correlation between the CLIP score and the Okuda stage, As of June 1999, 150 patients (76.5%) had died. Median survival time was 11 months, overall, and it was 36, 22, 9, 7, and 3 months for CLIP categories 0, 1, 2, 3, and 4 to 6, respectively. In multivariate analysis, the CLIP score had additional explanatory power above that of the Okuda stage. This was true for both patients treated with locoregional therapy or not. A quantitative estimation of 2-year survival predictive power showed that the CLIP score explained 37% of survival variability, compared with 21% explained by Okuda stage. In conclusion, the CLIP score, compared with the Okuda staging system, gives more accurate prognostic information, is statistically more efficient, and has a greater survival predictive power. It could be useful in treatment planning by improving baseline prognostic evaluation of patients with RCC, and could be used in prospective therapeutic trials as a stratification variable, reducing the variability of results owing to patient selection