The moderating role of perceived organisational support in breaking the silence of public accountants

This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support (POS) in audit organisations would moderate Barbadian public accountants’ intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents (attitudes, perceived behavioural control, independence commitment, personal responsibility for reporting and personal cost of reporting), and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that external whistle-blowing intentions are significantly influenced by only three individual-level antecedents viz. attitudes, perceived behavioural control and personal cost of reporting, and their influence is intensified when the level of POS is low. The results suggest that POS is an important mechanism for controlling behaviour

Competing for victimhood status: Northern Muslims and the ironies of post-war reconciliation, justice and development

"The northern Muslims together with all protracted IDPs displaced prior to 2008 became a low priority case load for return and resettlement assistance in the aftermath of the 'end' of the war in Sri Lanka in 2009. Framed in terms of an ethics of 'greatest need' connected only to funding availability, all Old IDPs lost out in the resettlement process. This paper attempts to decentre this idea of economic limits and humanitarian need by discussing the manner in which such ideas of 'greatest need' actually emerge from discourses about victimhood that are part of an ethical humanitarian project to which local politics are irrelevant. This paper will show, however that these initiatives consistently intersect with local power hierarchies and local ideas of legitimacy and belonging. Therefore this paper will look at the manner in which the war related victim discourse of International Humanitarianism, helped to exacerbate northern Muslims own marginality and continued exclusion from the north. Looking also at the manner in which victimhood narratives are mobilizsed in Sri Lanka by electoral politics, and displaced IDP activists themselves, this paper will speculate about the efficacy of the victim identity for political and social transformation during this time of transition in Sri Lanka." [ISBN: 978-955-580-154-6

Study on the growth and survival of Channa striatus (Bloch) postlarvae using live feed

Feeding experiments were conducted on the postlarvae of Channa striatus with two different live feeds - a copepod (Thermocyclops decipiens) and cladocerans (Moina micrura and Ceriodaphnia comuta) individually and in mixture. Food was provided at the rate of (500±50 Ind/L) and the experiments were carried out in 100 litre capacity tanks for 30 days. Results indicated better weight gain (951.85±28.77%) and survival (92.00<%) of postlarvae fed with mixed live food than individual live feed organisms

Indices and fecundity of a threatened freshwater catfish Mystus montanus

Fecundity of threatened catfish Mystus montanus was estimated from a collection of gravid females, which ranged from 290 to 27,972 according to body length and weight. The relationship between fecundity and BL, BW, GL and GW was analyzed by linear regression, which showed both positive and negative correlation. Gonado-somatic index (GSI), hepato-somatic index (HSI) and spleen-somatic index (SSI) ranged from 0.135 to 21.28, 0.358 to 21.33 and 0.126 to 1.08 in females and the corresponding values for males were 0.17 to 10.68, 0.619 to 3.25 and 1.25 to 2.33 respectively

Studies on energy transformation in the freshwater snail Pila globosa 1. Influence of feeding rate

The effects of eleven chosen feeding levels ranging from 0 to 198 mg damp dry (plant) Ceratophyllumlg live snail /day on the absorption, conversion and metabolism of the snail Pi/a globosa (of 1•9 g body weight) have been studied. Absorption rates increased from 3•0 to 21•0 mg dry food /g live snail/day in snails fed 3-4-28'8 mg dry food/ g live snail/day. In these snails, absorption efficiency decreased from 87•5 to 73•0 %

Protein profiling for phylogenetic relationship in snakehead species

Protein banding pattern of eight snakeheads – Channa species viz., Channa striatus, Channa marulius, Channa punctatus, Channa diplogramme, Channa bleheri, Channa gachua, Channa stewartii and Channa aurantimaculata collected from different regions of India were used to study the phylogenetic relationship among them. The banding pattern from muscle protein indicated a unique profile for each species and the electrophoregrams showed similarities among the species studied. In the SDS-PAGE, a maximum of 12 protein bands were obtained for C. gachua followed by 11 for C. diplogramme and 10 for C. marulius whereas less number of bands were recorded for the remaining species. Molecular weight of the protein bands varied from 16 kDa - 232 kDa. UPGMA (Unweighted Pair Group Method with Arithmetic Mean) dendrogram revealed that the phylogenetic relationship was very close among C. aurantimaculata and C. bleheri and also between C. gachua and C. stewarti

Effect of TEMPO-oxidization and rapid cooling on thermo-structural properties of nanocellulose

Recently, surface functionality and thermal property of the green nanomaterials have received wide attention in numerous applications. In this study, microcrystalline cellulose (MCC) was used to prepare the nanocrystalline celluloses (NCCs) using acid hydrolysis method. The NCCs was treated with TEMPO [(2,2,6,6-tetramethylpiperidin-1-yl)oxy radical]-oxidation to prepare TEMPO-oxidized NCCs. Cellulose nanofibrils (CNFs) also prepared from MCC using TEMPO-oxidation. The effects of rapid cooling and chemical treatments on the thermo-structural property studies of the prepared nanocelluloses were investigated through FTIR, thermogravimetric analysis-derivative thermogravimetric (TGA-DTG), and XRD. A posteriori knowledge of the FTIR and TGA-DTG analysis revealed that the rapid cooling treatment enhanced the hydrogen bond energy and thermal stability of the TEMPO-oxidized NCC compared to other nanocelluloses. XRD analysis exhibits the effect of rapid cooling on pseudo 2I helical conformation. This was the first investigation performed on the effect of rapid cooling on structural properties of the nanocellulose

Corporate boards, ownership structure and firm performance in an environment of severe political and economic crisis

This study examines the relationship between board and ownership structures and firm performance in an environment of severe political and economic crisis. Using panel data from the Zimbabwe Stock Exchange (ZSE) for the period 2000-2005, we split the period into prepresidential election period (2000-2002) (a relatively stable political and economic period) and post-presidential election period (2003-2005) (a hostile political and economic period) to capture the differences in the political and economic landscape. We find that board size, ownership concentration and executive directors’ share ownership increased whilst the proportion of nonexecutive directors reduced in the post-presidential election period. Employing a system Generalized Method of Moments (GMM) approach, we find that performance is positively related to board size and ownership concentration in the post- (but not in the pre-) presidential election period. The results also show that performance is negatively related to executive directors’ share ownership in the post-presidential election period, but positively related in the pre-presidential election period. The proportion of non-executive directors is negative and significant in both periods. These findings support the notion that the effects of board and ownership structures depend on the nature of the firm’s environment, and therefore have important implications for policy-makers