Revitalizing Accounting Ethics Research in the Neo-Kohlbergian Framework: Putting the DIT into Perspective

2010 ◽  
Vol 22 (2) ◽  
pp. 1-26 ◽  
Author(s):  
Charles D. Bailey ◽  
Irana Scott ◽  
Stephen J. Thoma
Keyword(s):  
Decision Makers ◽  
Component Model ◽  
Accounting Ethics ◽  
Research Areas ◽  
Four Component Model ◽  
Ethics Research ◽  
The Status ◽  
Recent Developments ◽  
Future Work ◽  
Transition Type

ABSTRACT: The authors briefly review neo-Kohlbergian theory and provide an updated, contemporary view of the DIT. With this background, they present a framework for research using the DIT, drawing on Rest’s (1986) Four-Component Model. They note the existence of recent developments, including “intermediate concepts” that decision-makers normally invoke before falling back upon the “bedrock schema” that the DIT measures. Metrics available from the DIT, but generally neglected, are discussed, including the Utilizer score (reflecting reliance upon ethical factors versus competing factors) and Consolidation Transition Type (indicating whether an individual relies upon a clear schema or is torn between competing schemas). Using this framework, they review the status of some well-known controversies in the accounting and auditing literature and suggest a number of research areas and approaches for future work. As such, the work complements and extends existing review articles that have included DIT-based literature in accounting and auditing.

Using Rest's Four Component Model to Predict Applicant Cheating

2011 ◽  
Author(s):  
Lynn R. Hartmann ◽  
Kristie Lynn Campana ◽  
Lance Andrews
Keyword(s):  
Component Model ◽  
Four Component Model

Recycling and Reuse in the Roman Economy

2020 ◽  
Keyword(s):  
Building Materials ◽  
Computational Modelling ◽  
Late Antique ◽  
Roman Economy ◽  
Wide Range ◽  
The Status ◽  
Recent Developments ◽  
Methodological Approaches ◽  
First Time ◽  
Site Types

The recycling and reuse of materials and objects were extensive in the past, but have rarely been embedded into models of the economy; even more rarely has any attempt been made to assess the scale of these practices. Recent developments, including the use of large datasets, computational modelling, and high-resolution analytical chemistry, are increasingly offering the means to reconstruct recycling and reuse, and even to approach the thorny matter of quantification. Growing scholarly interest in the topic has also led to an increasing recognition of these practices from those employing more traditional methodological approaches, which are sometimes coupled with innovative archaeological theory. Thanks to these efforts, it has been possible for the first time in this volume to draw together archaeological case studies on the recycling and reuse of a wide range of materials, from papyri and textiles, to amphorae, metals and glass, building materials and statuary. Recycling and reuse occur at a range of site types, and often in contexts which cross-cut material categories, or move from one object category to another. The volume focuses principally on the Roman Imperial and late antique world, over a broad geographical span ranging from Britain to North Africa and the East Mediterranean. Last, but not least, the volume is unique in focusing upon these activities as a part of the status quo, and not just as a response to crisis.

scholarly journals A Comeback of Wind Power in Shipping: An Economic and Operational Review on the Wind-Assisted Ship Propulsion Technology

2021 ◽  
Vol 13 (4) ◽  
pp. 1880
Author(s):  
Todd Chou ◽  
Vasileios Kosmas ◽  
Michele Acciaro ◽  
Katharina Renken
Keyword(s):  
Fossil Fuels ◽  
Secondary Data ◽  
Decision Makers ◽  
Transport Sector ◽  
Key Factors ◽  
Ship Propulsion ◽  
Fuel Savings ◽  
Technological Growth ◽  
The Status ◽  
Promising Solution

Wind-assisted ship propulsion (WASP) technology seems to be a promising solution toward accelerating the shipping industry’s decarbonization efforts as it uses wind to replace part of the propulsive power generated from fossil fuels. This article discusses the status quo of the WASP technological growth within the maritime transport sector by means of a secondary data review analysis, presents the potential fuel-saving implications, and identifies key factors that shape the operational efficiency of the technology. The analysis reveals three key considerations. Firstly, despite the existing limited number of WASP installations, there is a promising trend of diffusion of the technology within the industry. Secondly, companies can achieve fuel savings, which vary depending on the technology installed. Thirdly, these bunker savings are influenced by environmental, on-board, and commercial factors, which presents both opportunities and challenges to decision makers.

scholarly journals The Evolution of Gambling-Related Harm Measurement: Lessons from the Last Decade

2021 ◽  
Vol 18 (9) ◽  
pp. 4395
Author(s):  
Matthew Browne ◽  
Vijay Rawat ◽  
Catherine Tulloch ◽  
Cailem Murray-Boyle ◽  
Matthew Rockloff
Keyword(s):  
Public Health ◽  
Population Level ◽  
Health Utility ◽  
Health And Wellbeing ◽  
Recent Developments ◽  
Psychometric Evidence ◽  
Future Work ◽  
Utility Metrics ◽  
Gambling Harms ◽  
Related Harm

Jurisdictions around the world have a self-declared mandate to reduce gambling-related harm. However, historically, this concept has suffered from poor conceptualisation and operationalisation. However, recent years have seen swift advances in measuring gambling harm, based on the principle of it being a quantifiable decrement to the health and wellbeing of the gambler and those connected to them. This review takes stock of the background and recent developments in harm assessment and summarises recent research that has validated and applied the Short Gambling Harms Screen and related instruments. We recommend that future work builds upon the considerable psychometric evidence accumulated for the feasibility of direct elicitation of harmful consequences. We also advocate for grounding harms measures with respect to scalar changes to public health utility metrics. Such an approach will avoid misleading pseudo-clinical categorisations, provide accurate population-level summaries of where the burden of harm is carried, and serve to integrate gambling research with the broader field of public health.

scholarly journals Plasma Electrolytic Oxidation (PEO) Process—Processing, Properties, and Applications

Nanomaterials ◽  
2021 ◽  
Vol 11 (6) ◽  
pp. 1375
Author(s):  
Soumya Sikdar ◽  
Pramod V. Menezes ◽  
Raven Maccione ◽  
Timo Jacob ◽  
Pradeep L. Menezes
Keyword(s):  
Plasma Electrolytic Oxidation ◽  
Nanocomposite Coatings ◽  
Mechanical And Tribological Properties ◽  
Electrolytic Oxidation ◽  
Recent Developments ◽  
Coating Formation ◽  
Wear And Corrosion Resistance ◽  
Plasma Electrolytic ◽  
Peo Coatings ◽  
Future Work

Plasma electrolytic oxidation (PEO) is a novel surface treatment process to produce thick, dense metal oxide coatings, especially on light metals, primarily to improve their wear and corrosion resistance. The coating manufactured from the PEO process is relatively superior to normal anodic oxidation. It is widely employed in the fields of mechanical, petrochemical, and biomedical industries, to name a few. Several investigations have been carried out to study the coating performance developed through the PEO process in the past. This review attempts to summarize and explain some of the fundamental aspects of the PEO process, mechanism of coating formation, the processing conditions that impact the process, the main characteristics of the process, the microstructures evolved in the coating, the mechanical and tribological properties of the coating, and the influence of environmental conditions on the coating process. Recently, the PEO process has also been employed to produce nanocomposite coatings by incorporating nanoparticles in the electrolyte. This review also narrates some of the recent developments in the field of nanocomposite coatings with examples and their applications. Additionally, some of the applications of the PEO coatings have been demonstrated. Moreover, the significance of the PEO process, its current trends, and its scope of future work are highlighted.

scholarly journals Recent Developments in Inonotus obliquus (Chaga mushroom) Polysaccharides: Isolation, Structural Characteristics, Biological Activities and Application

Polymers ◽  
2021 ◽  
Vol 13 (9) ◽  
pp. 1441
Author(s):  
Yangpeng Lu ◽  
Yanan Jia ◽  
Zihan Xue ◽  
Nannan Li ◽  
Junyu Liu ◽  
...  
Keyword(s):  
Biological Activities ◽  
Structural Characteristics ◽  
Potential Candidate ◽  
Health Food ◽  
Inonotus Obliquus ◽  
Recent Developments ◽  
Inonotus Obliquus Polysaccharide ◽  
Future Work

Inonotus obliquus (Chaga mushroom) is a kind of medicine and health food widely used by folk in China, Russia, Korea, and some occidental countries. Among the extracts from Inonotus obliquus, Inonotus obliquus polysaccharide (IOPS) is supposed to be one of the major bioactive components in Inonotus obliquus, which possesses antitumor, antioxidant, anti-virus, hypoglycemic, and hypolipidemic activities. In this review, the current advancements on extraction, purification, structural characteristics, and biological activities of IOPS were summarized. This review can provide significant insight into the IOPS bioactivities as their in vitro and in vivo data were summarized, and some possible mechanisms were listed. Furthermore, applications of IOPS were reviewed and discussed; IOPS might be a potential candidate for the treatment of cancers and type 2 diabetes. Besides, new perspectives for the future work of IOPS were also proposed.

Recent Developments

2004 ◽  
Vol 48 (2) ◽  
pp. 268-270 ◽  
Author(s):  
Jon C. Lovett
Keyword(s):  
Biological Diversity ◽  
National Policy ◽  
Plant Conservation ◽  
Global Strategy ◽  
Convention On Biological Diversity ◽  
International Botanical ◽  
International Botanical Congress ◽  
The Status ◽  
Recent Developments ◽  
Essential Resource

At the 1999 International Botanical Congress held in St Louis, Missouri, the President of the Congress, Dr Peter Raven, presented a keynote address emphasizing the importance of plants to human existence and underlined concerns that the Earth is undergoing a human-induced extinction crisis. One of the resolutions of the congress was to establish a new co-ordinating body associated with the United Nations to monitor the status of plants throughout the world and take steps to conserve them. The resolutions were followed up with a meeting in Gran Canaria on 3–4 April, 2000 when leading botanists met to formulate a declaration which could be taken forward to the fifth Conference of the Parties (CoP5) to the Convention on Biological Diversity held in Nairobi in May 2000. CoP5 recognized that plant diversity is a common concern of humankind and an essential resource for the planet, with as many as two-thirds of the world's plant species in danger of extinction, and proposed that at the sixth meeting of the Conference of the Parties (CoP6) the establishment of a global strategy for plant conservation should be considered. A strategy with 16 targets was presented and adopted at the CoP6 meeting held in The Hague in April 2002. These targets differ from the normal approach adopted in the Convention on Biological Diversity of using general principles that can be interpreted by national policy, in that they are quantified.

Nonrepresentative Representatives: An Experimental Study of the Decision Making of Elected Politicians

2017 ◽  
Vol 112 (2) ◽  
pp. 302-321 ◽  
Author(s):  
LIOR SHEFFER ◽  
PETER JOHN LOEWEN ◽  
STUART SOROKA ◽  
STEFAAN WALGRAVE ◽  
TAMIR SHEAFER
Keyword(s):  
Decision Making ◽  
Direct Evidence ◽  
Sunk Costs ◽  
Decision Makers ◽  
Strategic Decision ◽  
Personality Profiles ◽  
Future Time ◽  
Policy Choices ◽  
The Status ◽  
Considerable Body

A considerable body of work in political science is built upon the assumption that politicians are more purposive, strategic decision makers than the citizens who elect them. At the same time, other work suggests that the personality profiles of office seekers and the environment they operate in systematically amplifies certain choice anomalies. These contrasting perspectives persist absent direct evidence on the reasoning characteristics of representatives. We address this gap by administering experimental decision tasks to incumbents in Belgium, Canada, and Israel. We demonstrate that politicians are as or more subject to common choice anomalies when compared to nonpoliticians: they exhibit a stronger tendency to escalate commitment when facing sunk costs, they adhere more to policy choices that are presented as the status-quo, their risk calculus is strongly subject to framing effects, and they exhibit distinct future time discounting preferences. This has obvious implications for our understanding of decision making by elected politicians.

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