Previous research has shown that accountants may be inadequate moral reasoners. Concern over this trend caused the Treadway Commission (1987) and the Accounting Education Change Commission (1990) to call for greater integration of ethics into the student's training. Ponemon and Glazer (1990) found a difference in cognitive moral development (CMD) between accounting students at a public university and a private university with a liberal arts emphasis. This study expands Ponemon and Glazer's research by examining two liberal arts universities, one a private, secular institution and one a Catholic institution. The primary research question asks if Catholic university accounting students manifest greater CMD growth than secular university accounting students. Additionally, this study examines and compares the priority that accounting students from the different institutions place on ethical values versus economic values. It was expected that Catholic university accounting students would manifest both greater CMD growth and a greater concern for ethical values over economic values when compared with non-Catholic university accounting students. The study utilized a two-phase approach. In the first phase, an organizational study of two institutions was made to determine how each strives to integrate moral development into their accounting students' education. In the second phase, lower-division and senior …

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Magnetic flux compression generators rely on the expansion of thin ductile shells to generate magnetic fields. These thin shells are filled with high explosives, which when detonated, cause the shell to expand to over 200% strain at strain-rates on the order of 10{sup 4} s{sup {minus}1}. Experimental data indicate the development and growth of multiple plastic instabilities which appear in a quasi-periodic pattern on the surfaces of the shells. These quasi-periodic instabilities are connected by localized zones of intense shear that are oriented approximately 45{degree} from the outward radial direction. The quasi-periodic instabilities continue to develop and eventually become through-cracks, causing the shell to fragment. A viscoplastic constitutive model is formulated to model the high strain-rate expansion and provide insight into the development of plastic instabilities. The formulation of the viscoplastic constitutive model includes the effects of shock heating and damage in the form of microvoid nucleation, growth, and coalescence in the expanding shell. This model uses the Johnson-Cook strength model with the Mie-Grueneisen equation of state and a modified Gurson yield surface. The constitutive model includes the modifications proposed by Tvergaard and the plastic strain controlled nucleation introduced by Neeleman. The constitutive model is implemented as a user material …