Determinants of Whistleblowing Within Local Government’s Internal Auditors

The effectiveness of whistleblowing as a part of organization’s internal control depends on the employee’s willingness to become whistleblowers. This research was conducted to examined effect of several individuals and contextual factors of local government’s internal auditors on the whistleblowing intention. Using the theory of planned behavior (TPB), the individual factors in this research were attitudes towards whistleblowing, subjective norms, and perceived whistleblowing control. The prosocial behavior theory was used to explain contextual factors such as independence commitment and public service motivation. Using stratified random sampling, we obtained 201 questionnaires from the population of the local government’s internal auditors in West Kalimantan Province. We used PLS-SEM with higher-order constructs to explain the relationship between components in the model. The research found that only three factors affected whistleblowing intentions: attitudes towards whistleblowing, subjective norms, and perceived whistleblowing control. The conclusion of this research indicates the importance of building an organizational ethical culture, designing definite reporting mechanisms, ensuring the trust of report follow-ups, and guaranteeing protection for whistleblowers

Kajian Perancangan Sistem Penangkal Petir Eksternal pada Gedung Pusat Komputer Universitas Riau

Pekanbaru City is a city located in an area that has a large enough lightning density is equal to 136 days per year with thunder, lightning strikes the ground density (Ng) reached 19.5128 strike/km2/year. Computer Center Building University of Riau is the center of Riau University data, built with a size of 47 m x 21 m x 12.4 m. In the design of the external lightning protection on buildings, there are some technical requirements that need to be considered such as; identifying the needs of a lightning protection system based PUIPP, determining the level of protection lightning protection system based on IEC 1024-1-1, finial selection, determination down conductor and grounding system. From the analysis of hazard assessment, which is an interesting area of 10395.41 m² lightning strike, the possibility of building struck by lightning strikes per year with 0,203 lightning protection system efficiency 0.507. Based on data and analysis can then be described in the protected areas of the Computer Center building good front, side, rear and top. The results obtained showed that the Computer Center building has a poor level of efficiency is based on the analysis of the rolling sphere method

Higher-Order Models in the Theory of Planned Behavior to Predict Whistleblowing Intention

The effectiveness of whistle-blowing as a mechanism to detect fraud depends on the willingness of an employee to report wrongdoing. The objective of this research is to investigate internal auditors’ intention to report fraud in local government. By employing the theory of planned behavior, variables in this study are attitude toward whistle-blowing, subjective norms, perceived behavioral control, and internal whistle-blowing intention. We adopted a higher-order model to explain the relationship between components of theory construct. This study used primary data gathered from questionnaires of 201 internal auditors in local government. The findings of this research revealed that attitude toward whistle-blowing, subjective norms, and perceived behavioral control positively affected the intentions of the internal auditor to report wrongdoings internally to the appropriate part

Removal of metal ions from aqueous solutions using crosslinked polyethylene-graft-polystyrene sulfonic acid adsorbent prepared by radiation grafting

Crosslinked polyethylene-graft-polystyrene sulfonic acid (PE-g-PSSA) adsorbent prepared by simultaneous radiation induced grafting of styrene/divinyl benzene (DVB) mixture onto low density polyethylene (PE) film followed by sulfonation was investigated for the adsorption of Co(II), Cu(II), Ni(II), Pb(II) and Ag(I) ions from aqueous solutions on batch process basis. The effects of treatment parameters such as contact time, initial metal ion concentration, pH and temperature of the solution, on the adsorption capacity of the membrane were studied. The adsorption capacity of metal ions were found to be strongly dependent on the initial metal ion concentration and pH of adsorption medium and increased in the order of Ni(II)>Co(II)>Cu(II)>Pb(II)>Ag(I). Langmuir isotherm model was found to be more fitting to the adsorption equilibrium data of all metal ions than Freundlich isotherm model. The adsorption kinetics of all tested metal ions was found to follow the pseudo-first order kinetic model. The membrane showed an interesting stability represented by five repeated adsorption/desorption cycles of heavy metal ions without any significant loss in its adsorption capacity. It can be suggested that crosslinked PE-g-PSSA membrane obtained in this work can be effectively used for the adsorption of heavy metal ions from aqueous solutions and the preference order is Ni(II)> Co(II)>Cu(II)>Pb(II)> Ag(I)

Ion exchange technology: principles and progress in materials development

Ion exchange technology is one of the most effective treatment methods for water and wastewater that been employed in various industries for many years. Today ion exchange processes are successfully applied for desalination of both sea water and brackish water, softening hard water, treating industrial effluents for removal of heavy metals, dyes, nitrates, ammonia and fluoride and dealkalization. In spite of ion exchange technology advanced stage of development, various aspects remain a subject of intensive investigations in many institutes to bring about new functional materials that can tolerate various operating conditions to improve its efficiency and economy of its applications. The objective of this chapter is to review the current status of the development in ion exchange materials and their applications in the field of water and waste water treatment. A brief encounter of the basic fundamentals of ion exchange processes including mechanism, types of ion exchange resins and systems, configurations and mode of operation are also illustrated

Pengaruh Faktor Individual Dan Faktor Kontekstual Auditor Internal Pemerintah Daerah Terhadap Niatan Melakukan Whistleblowing Dengan Pendidikan Sebagai Variabel Moderasi

Efektivitas whistleblowing sebagai bagian dari pengendalian internal organisasi bergantung pada kemauan anggota organisasi untuk menjadi whistleblower. Penelitian ini dilakukan untuk menguji dan memberikan bukti empiris pengaruh sejumlah faktor individual dan faktor kontekstual auditor internal pemerintah daerah terhadap niatan melakukan whistleblowing di lingkungan pemerintah daerah. Dengan menggunakan stratified random sampling, diperoleh data penelitian sebanyak 201 kuisioner dari populasi seluruh auditor internal pemerintah daerah di Provinsi Kalimantan Barat. Peneliti menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan higher-order construct untuk menjelaskan hubungan antar komponen dalam model. Hasil penelitian ini membuktikan bahwa sikap terhadap whistleblowing, norma subyektif, persepsi kontrol whistleblowing, komitmen independensi, dan motivasi pelayanan publik berpengaruh positif terhadap niatan whistleblowing internal. Pengujian selanjutnya juga membuktikan bahwa 3 (tiga) faktor mempengaruhi niatan whistleblowing eksternal yaitu sikap terhadap whistleblowing, norma subyektif, dan persepsi kontrol whistleblowing. Selain itu, temuan penelitian juga menunjukkan bahwa pendidikan whistleblowing tidak mampu memoderasi pengaruh faktor individual terhadap niatan whistleblowing internal dan niatan whistleblowing eksternal. Simpulan penelitian ini menunjukkan pentingnya membangun budaya etis organisasi, menguatkan independensi auditor internal, merancang mekanisme pelaporan yang jelas, memastikan keyakinan tindak lanjut laporan, dan menjamin perlindungan bagi pelapor

Global Prevalence and Potential Influencing Factors of COVID-19 Vaccination Hesitancy : A Meta-Analysis

Countries worldwide have deployed mass COVID-19 vaccination drives, but there are people who are hesitant to receive the vaccine. Studies assessing the factors associated with COVID-19 vaccination hesitancy are inconclusive. This study aimed to assess the global prevalence of COVID-19 vaccination hesitancy and determine the potential factors associated with such hesitancy. We performed an organized search for relevant articles in PubMed, Scopus, and Web of Science. Extraction of the required information was performed for each study. A single-arm meta-analysis was performed to determine the global prevalence of COVID-19 vaccination hesitancy; the potential factors related to vaccine hesitancy were analyzed using a Z-test. A total of 56 articles were included in our analysis. We found that the global prevalence of COVID-19 vaccination hesitancy was 25%. Being a woman, being a 50-year-old or younger, being single, being unemployed, living in a household with five or more individuals, having an educational attainment lower than an undergraduate degree, having a non-healthcare-related job and considering COVID-19 vaccines to be unsafe were associated with a higher risk of vaccination hesitancy. In contrast, living with children at home, maintaining physical distancing norms, having ever tested for COVID-19, and having a history of influenza vaccination in the past few years were associated with a lower risk of hesitancy to COVID-19 vaccination. Our study provides valuable information on COVID-19 vaccination hesitancy, and we recommend special interventions in the sub-populations with increased risk to reduce COVID-19 vaccine hesitancy