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.

We describe an experiment in which the eye movements of participants, carrying out tasks using two contrasting graph designs, were recorded by means of a remote eye tracking device. A variety of eye movement properties were measured and analysed both temporally and spatially. Both graph designs were based on specific psychological theories and established graph design guidelines. One incorporated attributes thought likely to enhance usability, the other included attributes likely to have the opposite effect. The results demonstrate that the design and location of a graph's legend and its spatial relationship to the data area are extremely important in determining a graph's usability. The incorporation of these and other design features may promote or detract from perceptual proximity and therefore influence a display's usability. The paper demonstrates that this influence is reflected in eye movement patterns, which can be readily monitored by means of a remote eye tracking system, and that a relatively simple temporal analysis of the results can give important insights as to how the usability of visual displays has been influenced. q

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We revisit the definition of regressions in eye tracking, having found existing definitions, formulated within a reading paradigm, unsuitable for visual display assessment. The new definition is tested using eye movement data recorded during a usability evaluation of two series of graph designs. The new definition gave a stronger result in the usability assessment than was obtained using the previous measure, and gave a result consistent with other eye movement usability metrics derived for the two series of graph designs. The newly defined measure is easily computed and is sensitive enough to reveal a correlation between improved performance and a decrease in regressions.

The purpose of the study is to investigate the relationship between the experience of conscripts in their training period and their subsequent attitude toward national military service immediately after training. Self-report questionnaire is used to measure the experiences of Estonian conscripts ( n = 518) in three categories: perceived stress, applied coping strategies, and evaluation of training as important. Attitude toward national military service is measured as a critical versus neutral/positive answer to an open-ended question. We found that a perceived reduction in general quality of life, concerns about what is happening at home, and experiencing/expressing negative emotions were associated with a critical attitude. In contrast, taking a proactive outlook toward training and finding military-specific aspects personally important were associated with a more neutral/positive attitude. Our findings emphasize the importance of improving the conscription training experience in order to foster less critical attitudes toward service and are discussed from a person-environment perspective.