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

Thermal and Solution Stability of Lysozyme in the Presence of Sucrose, Glucose, and Trehalose

The effect of the sugars sucrose, glucose, and trehalose on the structural and colloidal stability of lysozyme has been investigated using differential scanning calorimetry and quasi-elastic light scattering, respectively. While sugars are known to increase the temperature at which thermal denaturation of protein occurs, it is not clear if, under the same solution conditions, greater colloidal stability is achieved. The measurements were carried out on lysozyme in three different buffer solutions, 0.05 M sodium acetate (pH 4.6), 0.05 M sodium acetate with 5% (w/v) NaCl, and 10 mM sodium phosphate (pH 7.0). The results show that enhancement of structural stability in the presence of sugars is pH, salt concentration, and sugar dependent. Enhancement of colloidal stability in the presence of sugars, while also pH and salt concentration dependent, as expected, only correlates with increases in the structural stability when the solution behavior is not dominated by highly stabilizing electrostatic repulsive interactions

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

Spatial and temporal trends of iron and iron isotope cycling in the Peruvian oxygen minimum zone

Iron (Fe) is a key element in the global ocean’s biogeochemical framework because of its essential role in numerous biological processes. A poorly studied link in the oceanic Fe cycle is the reductive release of Fe from sediments in oxygen depleted ocean regions - the oxygen minimum zones (OMZs). Changing rates of Fe release from OMZ sediments may have the potential to modulate ocean fertility which has far-reaching implications considering the high amplitude oxygen fluctuations throughout earth history as well as the ongoing ocean deoxygenation projected for the near future. In order to explore spatial and temporal trends of Fe cycling in OMZs, we present here Fe isotope and speciation data for surface sediments from a transect across the Peruvian upwelling area, one of the most pronounced OMZs of the modern ocean. Because of continuous dissimilatory Fe reduction and diffusive loss across the benthic boundary, sediments within the OMZ are strongly depleted in reactive Fe components, and the little reactive Fe left behind has a heavy isotope composition. In contrast, surface sediments below the OMZ are enriched in reactive Fe, with the majority being present as Fe oxides with comparably light isotope composition. This lateral pattern of Fe depletion and enrichment indicates that Fe released from sediments within the OMZ is reoxidized and precipitated at the oxycline. First-order calculations suggest that the amount of Fe mobilized within the OMZ and that accumulated at the boundaries are largely balanced. Therefore, benthic Fe fluxes in OMZs should be carefully evaluated prior to incorporation into global models, as much of the initially released Fe may be reprecipitated prior to vertical or offshore transport. First XRF core scanning results for partly laminated piston cores from the OMZ boundaries reveal downcore oscillations in the content of reactive Fe and redox-sensitive trace metals that are attributed to past changes in OMZ extension. Ongoing work on these cores will focus on their dating and the downcore investigation of Fe and trace metal records in order to better understand past Fe cycling within the Peruvian OMZ and potential interactions with climate variability

Enhancing activity, nutrition and mental health in overweight adolescents Stage 1 - Formative Research

This report discusses Stage 1 of the 'Curtin Activity, Food and Attitudes Program' (CAFAP). As a part of this research program, a tertiary hospital adolescent obesity intervention was adapted and piloted it in a community setting with clinically obese adolescents and their families. The first stage of the project refined the program and its evaluation framework based on individual, family and community enablers and barriers. This report will present the outcomes of Stage 1. It will examine the experiences of participants and discuss the understanding gained of what would encourage potential participants to become involved in CAFAP if it was available to them in their community

Understanding Seafood Consumption and Healthy Living Practices Report 2010

This report documents the findings of a small cross-sectional survey conducted from November 6 - 9th 2010. The survey was administered to 48 people via random interception at the Melbourne Exhibition Centre. Respondents were asked to complete demographic information, consumption and perception of seafood to other proteins (chicken, pork, lamb and beef), what types of seafood consumed in the past week and the preparation methods used. Respondents were also asked whether they participated in physical activities and what barriers they had to recreational fishing. Although the sample size was small, this study provided validation to the survey instrument used. Reliability will now be assessed and the survey modified accordingly for use in a larger study to be conducted through CESSH. The study has also provided some direction for further work within a community based model of behaviour change communication

Identifying the health and well-being benefits of recreational fishing.

In summary, this study found that considerable health and well-being benefits can be gained through involvement in recreational fishing. Encouraging young children, youth, adults and families to fish offers a cost effective and healthful outdoor recreational activity that can be enjoyed throughout life. Benefits were evident for individuals and groups. Recreational fishing was also noted to provide significant benefits to children and youth with behavioural and mental health issues. Finally, educational strategies that focus on how to minimise the environmental impacts of recreational fishing can ensure today’s and tomorrow’s recreational fishers are aware of sustainable fishing practices

Community intervention to increase seafood consumption (CIISC)

In summary, this report describes a whole of community intervention aimed at increasing consumption of seafood. The health benefits of seafood were reviewed and a suit of communication materials developed including: primary and secondary education models. vocational eductaion materials, resources for general practitioners and point of sale materials. Evaluation of project outcomes revealed an increase in seafood consumption during and one month after the intervention period

A Cross-sectional Study of Current Doctors' Performance in a Modified Version of a Medical School Admission Aptitude Test:The UKCAT

The 2-hour long United Kingdom Clinical Aptitude Test (UKCAT) is used by many universities in the United Kingdom as part of their selection process for undergraduate medical and dentistry degrees. We aimed to compare the performance of senior doctors in primary and secondary care and across a range of specialties, in a modified version of the medical school entrance examination—the mUKCAT. Lay people were also included in the study. Despite its widespread use, this is the first study that examines the performance of senior clinicians in the UKCAT. The study used a prospective cross-sectional design. It used mock questions from the UKCAT website to generate an mUKCAT that was anticipated to take 15 minutes to complete. In all, 167 doctors at consultant, general practitioner (GP), or specialty trainee grade and 26 lay people took part. The overall mean mUKCAT score of all participants was 2486 (69.1%). Of the total cohort, 126 (65.3%) scored above our designated threshold of 2368 and were deemed to have passed the mUKCAT. Excluding lay people, 113 (67.7%) of the 167 doctors scored above that threshold. Medical specialty was associated with overall score (P = 0.003), with anesthetists/intensive care physicians scoring highest (n = 20, mean score 2660) and GPs scoring lowest (n = 38, mean score 2302). Academics outperformed nonacademics (mean score of academics, n = 44 vs nonacademics, n = 123: 2750 vs 2406; P < 0.001). Those clinicians in senior management positions scored lower than those in “standard” roles (mean score of senior management, n = 31 vs standard roles, n = 136: 2332 vs 2534, mean difference 202, 95% confidence interval 67–337, P = 0.004). In the situational judgement section, there was no evidence that specialty was associated with score (P = 0.15). Academics exhibited greater situational judgement than their nonacademic colleagues (academics vs nonacademics: 69.8 vs 63.6%; P = 0.01). The majority of senior clinicians passed our mUKCAT. Academics and anesthetists were found to be the best performers, with GPs and those in senior management positions performing the worst