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

REVIEW - A reference data set for retinal vessel profiles

This paper describes REVIEW, a new retinal vessel reference dataset. This dataset includes 16 images with 193 vessel segments, demonstrating a variety of pathologies and vessel types. The vessel edges are marked by three observers using a special drawing tool. The paper also describes the algorithm used to process these segments to produce vessel profiles, against which vessel width measurement algorithms can be assessed. Recommendations are given for use of the dataset in performance assessment. REVIEW can be downloaded from http://ReviewDB.lincoln.ac.uk

Fabrication of novel poly (vinylidene fluoride) /MWCNT nanocomposite ultrafiltration membranes for natural organic matter removal

Poly (vinylidene) fluoride (PVDF) has advantages as a membrane material compared to other commercialized polymeric materials as it is easily dissolved in common organic solvents and its proper asymmetric structure for separation. However, its hydrophobic characteristics lead to low water flux and makes PVDF membrane easily fouled while treating solutions containing natural organic matters. The aim of this research is to enhance the performance of PVDF ultrafiltration membrane by using different additives. In the first part (MWCNT)/ polydopamine (PDA) was used as additives with different MWCNT concentrations. The PVDF membrane blended with a mixture of 2% dopamine/ 1% MWCNT showed 20 folds improvements in permeability in comparison to pristine PVDF ultrafiltration membrane. Furthermore, it demonstrated about 81% rejection for Suwannee River Humic acid (HA) filtration test. In the second part, (PANI) was used as an additive. Two blending methods of aniline were applied, and the synthesized PANI was used as an additive to produce PANI/PVDF modified membranes. Results show that the water permeability and antifouling properties of modified PVDF membranes were both improved. Water permeability of PANI/PVDF modified membranes were 7-16 times greater than pristine PVDF. Finally, MWCNT/PANI/ PVDF ultrafiltration membrane was prepared by phase inversion technique. The resultant membrane of (PANI/ 1.5 % MWCNT) showed the highest permeability results (1320 LMH/bar) among membranes we tested with 40 folds permeability improvement in comparison to pristine PVDF ultrafiltration membrane. Furthermore, it showed about 79% rejection HA filtration test

The Methodologies and Main Challenges of Assessment the Multi-Hazard Interaction and Risk Management Associated with Roads Infrastructures and Dam Safety: A Review

The idea of multi-hazard interactions and risk assessment, particularly in relation to both natural hazards and hazards triggered by anthropogenic processes, has been widely used, especially in recent decades. Numerous areas worldwide, as well as various sectors, face exposure to multiple hazards. These hazards encompass natural phenomena like floods, earthquakes, hurricanes, and more. In comparison, the human-induced or anthropogenic processes associated with infrastructure development, along with other potential human activities such as, land and cover use change, contribute to the overall hazard landscape. Both natural hazards and anthropogenic-induced directly led to infrastructure collapse and loss of functionality with other consequences for human lives, economy, beside the environment impacts. Limited studies have been conducted on the implementation of the comprehensive multi-hazard interaction approach, which is globally or regionally required, along with detailed studies on the interaction between different multi-hazard sources and their interrelationships in short-term or long-term scenarios. The current research aims to review previous literature and studies on the multi-hazard interaction approach, methodologies of visualization and classification, as well as explores the potential of multi-hazard associated with road networks, infrastructures, and dams. The research utilizes simulation various models and tools such as, Geographic Information System (GIS) beside Remote Sensing (Rs) techniques. The current study concludes that using multi-hazard maps, hazard matrix, and fragility curves represents highly valuable and very useful and flexible tools for implementing and visualization hot spot areas exposure by multi-hazard consequences and vulnerability analysis for short and long-term scenarios. In addition, the current review highlighted for development a holistic conceptual framework for multi-hazard and risk assessment associated with hydraulic structures such as dams, road networks and infrastructures with hazard exposure analysis to be used as tools for a decision support system (DSS) in order to develop urban resilience, risk management and hazard mitigations

Corporate governance quality, audit fees and non-audit services fees

This paper extends prior research on the relationship between governance quality and auditor remuneration. We examine the influence of audit committee effectiveness (ACE), a proxy for governance quality, on audit fees (AF) and non-audit services fees (NASF) using a new composite measure comprising audit committee independence, expertise, diligence and size. We find that after controlling for board of director characteristics, there is a significant positive association between ACE and AF only for larger clients. Our results indicate that effective audit committees undertake more monitoring which results in wider audit scope and higher audit fees. Contrary to our expectations, we find the association between ACE and NASF to be positive and significant, especially for larger clients. This suggests that larger clients are more likely to purchase non-audit services (NAS) even in the presence of effective audit committees probably due to the complexity of their activities. Overall, our findings support regulatory initiatives aimed at improving corporate governance quality. © 2011 Blackwell Publishing Ltd

The Methodologies and Main Challenges of Assessment the Multi-Hazard Interaction and Risk Management Associated with Roads Infrastructures and Dam Safety: A Review

The idea of multi-hazard interactions and risk assessment, particularly in relation to both natural hazards and hazards triggered by anthropogenic processes, has been widely used, especially in recent decades. Numerous areas worldwide, as well as various sectors, face exposure to multiple hazards. These hazards encompass natural phenomena like floods, earthquakes, hurricanes, and more. In comparison, the human-induced or anthropogenic processes associated with infrastructure development, along with other potential human activities such as, land and cover use change, contribute to the overall hazard landscape. Both natural hazards and anthropogenic-induced directly led to infrastructure collapse and loss of functionality with other consequences for human lives, economy, beside the environment impacts. Limited studies have been conducted on the implementation of the comprehensive multi-hazard interaction approach, which is globally or regionally required, along with detailed studies on the interaction between different multi-hazard sources and their interrelationships in short-term or long-term scenarios. The current research aims to review previous literature and studies on the multi-hazard interaction approach, methodologies of visualization and classification, as well as explores the potential of multi-hazard associated with road networks, infrastructures, and dams. The research utilizes simulation various models and tools such as, Geographic Information System (GIS) beside Remote Sensing (Rs) techniques. The current study concludes that using multi-hazard maps, hazard matrix, and fragility curves represents highly valuable and very useful and flexible tools for implementing and visualization hot spot areas exposure by multi-hazard consequences and vulnerability analysis for short and long-term scenarios. In addition, the current review highlighted for development a holistic conceptual framework for multi-hazard and risk assessment associated with hydraulic structures such as dams, road networks and infrastructures with hazard exposure analysis to be used as tools for a decision support system (DSS) in order to develop urban resilience, risk management and hazard mitigations