Of Mode of Reasoning and Context: Danish Evidence of Accounting Student's Moral Reasoning Abilities in Resolving Ethical Dilemmas Related to Fraud

The differing nature of engagement and work assignments continuously exposes auditors to varied ethical dilemmas. These dilemmas may be, contextually, grey areas for which there may be no official guidelines. To resolve these situations, auditors either undertake prescriptive or deliberative reasoning. The purpose of this study is three -fold, using Kohlberg’s theory of cognitive moral development; this study aims to examine the effect of mode of reasoning on ethical decision-making. Secondly, this study presents the respondents with two ethical cont exts in auditing viz. fraud and mundane. The aim is to examine the effect of facing ethical dilemmas arising out of detection of fraud, on the ethical decision-making ability of students. The impetus behind this is to observe the preparedness of accounting students in dealing with issues related to fraud. Finally, this study aims to examine the interaction affects between mode of reasoning and context of dilemmas. The respondents are one hundred forty graduate accounting students from three universities in Denmark. The results suggest that mode of reasoning and context of dilemmas significantly affect ethical decision- making. While previous studies were focused on ethical decision making ability of Danish auditors’, this study closes the loop by presenting an accounting students perspective. By providing an understanding of the complex issues involved in ethical decision-making, this study also serves strategically in strengthening ethics education

The Role of Moral Reasoning and Order Effects in Ethical Decision Making Ability: The Case of Novice Vs Experienced Accounting Students

The purpose of this study is two-fold. Using the P-score from the defining issues test as a proxy for ethical decision making ability, this study firstly investigates whether work experience influences the perceptions about prescriptive and deliberative moral reasoning. Secondly, this study investigates the order effects of presentation of dilemmas on ethical decision making ability of novice and experienced accounting students. Moral reasoning can be categorized as prescriptive i.e. what should ideally be done and deliberative i.e. what is actually done. On account of lack of work experience, novice accounting students do not often face scenarios wherein there is a difference between their prescriptive and deliberative reasoning. This study hypothesizes that novice accounting students cannot differentiate between these two types of reasoning but would exhibit order effects while making ethical decisions. 140 graduate accounting students from universities in Denmark respond to an audit specific DIT instrument, measuring prescriptive and deliberative moral reasoning. The results indicate that, accounting students with work experience exhibit different perceptions to deliberative and prescriptive moral reasoning than novices while novice accounting students exhibit order effects. The implication of this study concerns ethics training to accounting students. This study calls for a more practical and hands on approach ethics training, one which teaches students not only to deal with dilemmas ideally but also trains them to handle dilemmas where in the ideal may not always translate into the actual

Dynamic Incompressible Navier-Stokes Model of Catalytic Converter in 1-D Including Fundamental Oxidation Reaction Rate Expressions

Classical one-dimensional (1D) models of automotive catalysts are effective in designing catalyst systems that meet current emission standards. These models use various assumptions in order to simplify the mathematical formulation. Although these postulations have been effective in the past, they might not work with new versions of catalytic converters and the architectures being proposed. In particular, classical models neglect viscosity, conductivity and diffusion in the bulk gas phase. However, in low flow rate regenerative catalysts, these terms might become important. In order to account for these phenomena, an updated model is proposed for the dynamically incompressible flow in the converter. At the same time, derivation and utilization of these terms is studied for proper inclusion in the model. Furthermore, it is evident from the history of catalyst modeling that precise reaction rate expressions are needed for accurate predictions. In order to determine the correct reaction rate expression, this work includes the history of the fundamental reactions of automotive catalysts including carbon monoxide (CO), hydrogen (H2) and nitric oxide (NO) oxidation on a widely used material formulation (platinum catalyst on alumina washcoat). A detailed report of these reactions is incorporated for the reader in order to understand the reaction mechanism along with the creation of a reaction rate expression. Using this review, the CO oxidation reaction is modeled in order to validate the changes proposed in the updated flow model. Moreover, the importance of using the model for determining the characteristics of the catalyst in low flow conditions is presented. This work ends by describing the success and failures of the revised model as compared to the classical model

Large Groups of Unit of Integral Group Rings of Finite Nilpotent Groups

This paper surveys recent results regarding large subgroups of units in integral group rings of nilpotent groups, exibiting families of generators in several cases.nul

Cross-effects in microgravity flows

In microgravity materials growth (i.e., crystal growth via vapor deposition) experiments, it is of interest ot understand and control the flows that arise from the molecular rather than the mere continuum nature of the gases and the vapors. The project research is a theoretical and experimental investigation of the flow of gas/vapor mixtures in realistic geometries and environments, as well as the application of new fundamental understandings to simulating flows in the ampoules. Towards this goal, the research tasks are: to obtain a theoretical description of the flow by solving appropriate kinetics equations; to verify the results by acquiring experimental data in a diffusion cell; and to explore applications of the results above to simulations of flows in the ampoules. The paper provides a description of the cross-phenomena and the progress realized to-date by the project personnel