Impact of Cultural Dimensions on Accounting Practices in Sri Lanka: Study of Accounting Professionals’ Perspective

The accounting harmonization process involved in improving the compatibility of the accounting practices while minimizing the degree of variance. This process of ordering different accounting practices is vulnerable to so many pressures namely; political, cultural and legal. Consequently, Sri Lanka as a Multifaceted and multicultural country experience this issue severely. However, there’s a shortage of researches that investigate cultural trajectories that influence on accounting practices in the Sri Lankan context. Therefore, the study overviewed the impact of the cultural dimension on accounting practices, particularly in Sri Lanka. Thereby, the study established a quantitative approach via disseminating 150 questionnaires among accounting professional following a convenience sampling technique. The study articulated Hofstede’s cultural dimensions including; power distance, individualism vs. collectivism, uncertainty avoidance, masculinity vs. feminity, long term vs. short term, indulgence vs restraints and Gray’s accounting practices including professionalism vs. statutory control, uniformity vs. flexibility, conservatism vs. optimism, secrecy vs. transparency. Then, the study employed Exploratory Factor Analysis (EFA) to determine cultural dimensions’ influence on accounting practices along with the Principal Component Analysis and Varimax extraction. The extracted factors accommodated into the multiple regression model to ascertain the relationship between cultural dimensions and accounting practices. The findings emphasized that power distance and individualism as the most dominant cultural dimensions in the Sri Lankan context and subsequently, that led to uniformity and secrecy in accounting practices. As a result, the study developed a model appropriate to the Sri Lankan context integrating Hofstede’s and Gray’s dimensions. In conclusion, the study reflected that accounting standards adopting process in Sri Lanka require to absorb cultural influence to smooth the regulatory application. Keywords: Cultural dimensions, Accounting practices, Accounting professional

Classical Trajectories for Complex Hamiltonians

It has been found that complex non-Hermitian quantum-mechanical Hamiltonians may have entirely real spectra and generate unitary time evolution if they possess an unbroken \cP\cT symmetry. A well-studied class of such Hamiltonians is $H= p^2+x^2(ix)^\epsilon$ ($\epsilon\geq0$). This paper examines the underlying classical theory. Specifically, it explores the possible trajectories of a classical particle that is governed by this class of Hamiltonians. These trajectories exhibit an extraordinarily rich and elaborate structure that depends sensitively on the value of the parameter $\epsilon$ and on the initial conditions. A system for classifying complex orbits is presented.Comment: 24 pages, 34 figure

Identification of Haptic Based Guiding Using Hard Reins

This paper presents identifications of human-human interaction in which one person with limited auditory and visual perception of the environment (a follower) is guided by an agent with full perceptual capabilities (a guider) via a hard rein along a given path. We investigate several identifications of the interaction between the guider and the follower such as computational models that map states of the follower to actions of the guider and the computational basis of the guider to modulate the force on the rein in response to the trust level of the follower. Based on experimental identification systems on human demonstrations show that the guider and the follower experience learning for an optimal stable state-dependent novel 3rd and 2nd order auto-regressive predictive and reactive control policies respectively. By modeling the follower's dynamics using a time varying virtual damped inertial system, we found that the coefficient of virtual damping is most appropriate to explain the trust level of the follower at any given time. Moreover, we present the stability of the extracted guiding policy when it was implemented on a planar 1-DoF robotic arm. Our findings provide a theoretical basis to design advanced human-robot interaction algorithms applicable to a variety of situations where a human requires the assistance of a robot to perceive the environment

A Variable Stiffness Robotic Probe for Soft Tissue Palpation

During abdominal palpation diagnosis, a medical practitioner would change the stiffness of their fingers in order to improve the detection of hard nodules or abnormalities in soft tissue to maximize the haptic information gain via tendons. Our recent experiments using a controllable stiffness robotic probe representing a human finger also confirmed that such stiffness control in the finger can enhance the accuracy of detecting hard nodules in soft tissue. However, the limited range of stiffness achieved by the antagonistic springs variable stiffness joint subject to size constraints made it unsuitable for a wide range of physical examination scenarios spanning from breast to abdominal examination. In this letter, we present a new robotic probe based on a variable lever mechanism able to achieve stiffness ranging from 0.64 to 1.06 N ⋅m/rad that extends the maximum stiffness by around 16 times and the stiffness range by 33 times. This letter presents the mechanical model of the novel probe, the finite element simulation as well as experimental characterization of the stiffness response for lever actuation

Newly Discovered Bright z~9-10 Galaxies and Improved Constraints on Their Prevalence Using the Full CANDELS Area

We report the results of an expanded search for z~9-10 candidates over the ~883 arcmin^2 CANDELS+ERS fields. This study adds 147 arcmin^2 to the search area we consider over the CANDELS COSMOS, UDS, and EGS fields, while expanding our selection to include sources with bluer J_{125}-H_{160} colors than our previous J_{125}-H_{160}>0.5 mag selection. In searching for new z~9-10 candidates, we make full use of all available HST, Spitzer/IRAC, and ground-based imaging data. As a result of our expanded search and use of broader color criteria, 3 new candidate z~9-10 galaxies are identified. We also find again the z=8.683 source previously confirmed by Zitrin+2015. This brings our sample of probable z~9-11 galaxy candidates over the CANDELS+ERS fields to 19 sources in total, equivalent to 1 candidate per 47 arcmin^2 (1 per 10 WFC3/IR fields). To be comprehensive, we also discuss 28 mostly lower likelihood z~9-10 candidates, including some sources that seem to be reliably at z>8 using the HST+IRAC data alone, but which the ground-based data show are much more likely at z<4. One case example is a bright z~9.4 candidate COS910-8 which seems instead to be at z~2. Based on this expanded sample, we obtain a more robust LF at z~9 and improved constraints on the volume density of bright z~9 and z~10 galaxies. Our improved z~9-10 results again reinforce previous findings for strong evolution in the UV LF at z>8, with a factor of ~10 evolution seen in the luminosity density from z~10 to z~8.Comment: 22 pages, 12 figures, 6 tables, accepted for publication in the Astrophysical Journa

Cetacean Presence in the Trincomalee Bay and Adjacent Waters, Sri Lanka

In Sri Lanka thirty species of cetaceans have been recorded to date. The canyon at Trincomalee bay is a multiple submarine canyon complex and anecdotal reports suggest that the Trincomalee bay and its adjacent waters are utilised by a number of cetacean species. Though Cetaceans are known to be abundant in the waters off Trincomalee there is a dearth of research and data pertaining to the abundance and species frequenting the Trincomalee bay and its adjacent waters. As such the current study was initiated, to get a consensus of the abundance and occurrences of species in Trincomalee Bay and its adjacent waters. Field surveys were carried out for 19 months and the research platform was a 35-foot commercial fishing vessel. 177 cetacean encounters were recorded on 67 of the 75 field days. Remarkably a total of 11 species of cetaceans which composed of two species of Baleen Whales and nine species of Toothed Whales were recorded. Delphinidae was the most common family recorded, followed by Balaenopteridae, Ziphiidae, Physeteridae, and Kogiidae. Spinner Dolphins were the most abundant cetacean owing to the large pods observed and the regularity of the sightings. They were the only species seen feeding/traveling with birds and fish (tuna). Sperm Whales, Blue Whales, and Bryde’s Whales were also relatively common. Two records of interspecific association between cetaceans were recorded. The increase in the human population in the study area has resulted in the overexploitation of marine resources which has dire repercussions on the marine mammal communities found in these waters

Palpation force modulation strategies to identify hard regions in soft tissue organs

This work was supported by EPSRC MOTION grant (grant number EP/N03211X/1), National Institute for Health Research (NIHR) Biomedical Research Centre based at Guy’s and St Thomas’ NHS Foundation Trust and King’s College London and Vattikuti Foundation

Autonomous Robotic Palpation of Soft Tissue using the Modulation of Applied Force

Palpation or perception of tactile information from soft tissue organs during minimally invasive surgery is required to improve clinical outcomes. One of the methods of palpation includes examination using the modulation of applied force on the localized area. This paper presents a method of soft tissue autonomous palpation based on the mathematical model obtained from human tactile examination data using modulations of palpation force. Using a second order reactive auto-regressive model of applied force, a robotic probe with spherical indenter was controlled to examine silicone tissue phantoms containing artificial nodules. The results show that the autonomous palpation using the model abstracted from human demonstration can be used not only to detect embedded nodules, but also to enhance the stiffness perception compared to the static indentation of the probe