This study explores the influence of ethics education on accounting students’ level of ethical reasoning in Tunisia. Based on cognitive developmental theory, we tested the effectiveness of an ethics intervention before and after ethics education with a control group. A triangulated research design was incorporated. Experimental and qualitative methods were used to control for experimental bias. This study revealed that the progress of moral development was not significant between the pre-test and the post-test. Data analysis revealed the primary challenges in (...) teaching ethics in the Tunisian audit context. Through a confirmatory qualitative survey, stating “the consequences of unethical behaviour in the long term” demonstrates that the intervention meets the primary interest of this study, and it may influence auditors’ decisions and their perceptions of the potential consequences of their decisions. (shrink)

The novel pandemic called “Coronavirus Disease 2019”, as a global public health emergency and global threat, has affected many countries in unpredictable ways and impacted on physical activity behaviors to various extents. Specific populations including refugees, asylum seekers, and prisoners, are vulnerable groups with multiple complex health needs and worse health outcomes with respect to the general population worldwide and at high risk of death from the “Severe Acute Respiratory Syndrome-related Coronavirus type 2”. Governments around the world have been implementing (...) preventive healthcare policies, including physical and social distancing, isolation, and confinement, to mitigate against the burden imposed by the COVID-19 outbreak. This pandemic period is characterized by reduced or lack of movement. During this period of lockdown, PA can represent an immunotherapy and a preventative approach to avoid the harmful effects of inactivity due to the pandemic. Moreover, PA could be prescribed to improve the immune system of specific populations, which particularly experience the condition of being confined. The present narrative review discusses the potential impacts of COVID-19 pandemic on these specific populations’ health status and the importance of performing PA/exercise to reduce the deleterious effects of COVID-19 pandemic. In addition, we aim to provide useful recommendations on PA/exercise for these specific populations to maintain their level of independence, physical, and mental health as well as their wellbeing. (shrink)

The problem of finding optimal sampling schemes has been resolved in two models. The novelty of this study lies in its cost efficiency, specifically, for the applied problems with expensive sampling process. In discussed models, we show that some observations counteract other ones in prediction mechanism. The autocovariance function of underlying process causes mentioned result. Our interesting result is that, although removing neutralizing observations convert sampling scheme to nonredundant case, it causes to worse prediction. A simulation study confirms this matter, (...) too. (shrink)

The extended reduced Kies distribution, which is an asymmetric flexible extension of the reduced Kies distribution, is the subject of this research. Some of its most basic mathematical properties are deduced from its formal definitions. We computed the ExRKD parameters using eight well-known methods. A full simulation analysis was done that allows the study of these estimators’ asymptotic behavior. The efficiency and applicability of the ExRKD are investigated via the modeling of COVID-19 and milk data sets, which demonstrates that the (...) ExRKD delivers a better match to the data sets when compared to competing models. (shrink)