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

Improvement of The Observation Method to Predict Meander Migration by Using A Probabilistic Analysis

River meander migration is a product of fluvial activities including erosion and deposition. It may cause problems if it is close to vital infrastructure and its migration rate is noticeable for design life of infrastructure. Different methods to predict meander migration have been proposed. However, most of them do not integrate all general components of meander: geometry, flow, and soil. The Observation Method for Meander (OMM) is a prediction method which is developed by accommodating those components. River geometry is represented by past river movement from aerial photos or map observation, river flow is represented by discharge data from United States Geological Survey, and soil properties are represented by erosion function parameters obtained from erosion tests. This method results critical velocity in the field and soil parameters to create calibrated and observed migration versus time plot. For future prediction, the previous OMM used deterministic analysis which results in a single precise predicted migration. By including probabilistic method, uncertainty that might exist in the prediction is considered. Eight meanders in Brazos River near City of Sugar Land were selected for this study. The prediction was conducted for next 30 years. Deterministic prediction was carried out by using the same method of the previous OMM. Probabilistic prediction was carried out by generating 100 equally possible future flows from statistical parameters of the past flow. A code was written in a single MATLAB code to do calibration, deterministic prediction, and probabilistic prediction. The results showed that there was a slight difference between deterministic and probabilistic prediction

Improvement of The Observation Method to Predict Meander Migration by Using A Probabilistic Analysis

River meander migration is a product of fluvial activities including erosion and deposition. It may cause problems if it is close to vital infrastructure and its migration rate is noticeable for design life of infrastructure. Different methods to predict meander migration have been proposed. However, most of them do not integrate all general components of meander: geometry, flow, and soil. The Observation Method for Meander (OMM) is a prediction method which is developed by accommodating those components. River geometry is represented by past river movement from aerial photos or map observation, river flow is represented by discharge data from United States Geological Survey, and soil properties are represented by erosion function parameters obtained from erosion tests. This method results critical velocity in the field and soil parameters to create calibrated and observed migration versus time plot. For future prediction, the previous OMM used deterministic analysis which results in a single precise predicted migration. By including probabilistic method, uncertainty that might exist in the prediction is considered. Eight meanders in Brazos River near City of Sugar Land were selected for this study. The prediction was conducted for next 30 years. Deterministic prediction was carried out by using the same method of the previous OMM. Probabilistic prediction was carried out by generating 100 equally possible future flows from statistical parameters of the past flow. A code was written in a single MATLAB code to do calibration, deterministic prediction, and probabilistic prediction. The results showed that there was a slight difference between deterministic and probabilistic prediction

Sejarah Aceh: Jejak Peradaban Aceh Darussalam Hingga Kolonial Belanda 1530-1900

Abstract: Tracing the history of Aceh through traces of civilization that was built from the period of the Kingdom of Aceh Darussalam has been recorded in historical records as well as documentation in the form of pictures and map images. It is necessary to trace existing buildings and other objects from past human cultural works to explain the existence of civilization created from the two periodization of Aceh history. The method used is descriptive analysis. The results of the study describe that the objects produced during the Kingdom of Aceh Darussalam experienced development. During the Kingdom of Aceh Darussalam, crowds were more directed at the coast so that development in the interior was not so visible, while during the Dutch colonial period construction was carried out in almost all of Aceh, especially in the construction of land roads. It caused by the needs of the government related to the transportation of natural resources in the form of agricultural products produced by the community. In addition, road construction was also carried out to speed up the arrival of news from remote areas to cities and from the city center to the Dutch government in Singapore. The news delivery system is carried out through the post office and telegram. This study suggests the need for in-depth research related to archaeological traces by conducting excavations so that building structures can be found in order to reconstruct history through their remains

Algebraic construction of a third order difference approximations for fractional derivatives and applications

Finite difference approximations for fractional derivatives based on Grunwald formula are well known to be of first order accuracy, but display unstable solutions with known numerical methods. The shifted form of the Grunwald approximation removes this instability and keeps the same first order accuracy. Higher order approximations have been obtained by convex combinations of various shifted Grunwald approximations. Recently, a second order shifted Grunwald type approximation was constructed algebraically through a generating function. In this paper, we derive a new third order approximation from this second order approximation by preconditioning the fractional differential operator. This approximation is used with Crank-Nicolson numerical scheme to approximate the solutions of space-fractional diffusion equations by the same preconditioning. Stability and convergence of the numerical scheme are analysed, supported by numerical results showing third order convergence. References Boris Baeumer, Mihaly Kovacs, and Harish Sankaranarayanan. Higher order grunwald approximations of fractional derivatives and fractional powers of operators. Transactions of the American Mathematical Society, 367(2):813–834, 2015. doi:10.1090/S0002-9947-2014-05887-X E. Barkai, R. Metzler, and J. Klafter. From continuous time random walks to the fractional fokker-planck equation. Physical Review E, 61(1):132, 2000. doi:10.1103/PhysRevE.61.132 Z. Hao, Z. Sun, and W. Cao. A fourth-order approximation of fractional derivatives with its applications. Journal of Computational Physics, 281:787–805, 2015. doi:10.1016/j.jcp.2014.10.053 Ch Lubich. Discretized fractional calculus. SIAM Journal on Mathematical Analysis, 17(3):704–719, 1986. doi:10.1137/0517050 M. M. Meerschaert and C. Tadjeran. Finite difference approximations for fractional advection–dispersion flow equations. Journal of Computational and Applied Mathematics, 172(1):65–77, 2004. doi:10.1016/j.cam.2004.01.033 H. M. Nasir, B. L. K. Gunawardana, and H. M. N. P. Aberathna. A second order finite difference approximation for the fractional diffusion equation. International Journal of Applied Physics and Mathematics, 3(4):237, 2013. doi:10.7763/IJAPM.2013.V3.212 H. M. Nasir and K. Nafa. A new second order approximation for fractional derivatives with applications. SQU Journal of Science, 23(1):43–55, 2018. doi:10.24200/squjs.vol23iss1pp43-55 W. Tian, H. Zhou, and W. Deng. A class of second order difference approximations for solving space fractional diffusion equations. Mathematics of Computation, 84(294):1703–1727, 2015. doi:10.1090/S0025-5718-2015-02917-2 Y. Yu, W. Deng, and Y. Wu. Fourth order quasi-compact difference schemes for (tempered) space fractional diffusion equations. arXiv preprint arXiv:1408.6364, 2014. doi:10.4310/CMS.2017.v15.n5.a1 Y. Yu, W. Deng, Y. Wu, and J. Wu. Third order difference schemes (without using points outside of the domain) for one sided space tempered fractional partial differential equations. Applied Numerical Mathematics, 112:126–145, 2017. doi:10.1016/j.apnum.2016.10.01 L. Zhao and W. Deng. A series of high-order quasi-compact schemes for space fractional diffusion equations based on the superconvergent approximations for fractional derivatives. Numerical Methods for Partial Differential Equations, 31(5):1345–1381, 2015. doi:10.1002/num.2194

Contribution of organic contaminations and nutrient level on dynamic equilibrium of dissolved oxygen in water bodies of costal belt of Ampara district

The dissolved oxygen (DO) of a water body (WB) is dynamically equilibrated between the two films such as gas and liquid phases. Domestic and other related waste materials may alter this equilibrium as a result aquatic organism can suffocate. Therefore, an investigation is necessary to analyse the Contribution of Organic Contaminations and Nutrient level on its related WBs. The selected parameters such as chemical oxygen demand (COD), dissolved sulphide (DS), salinity, nutrient level, and DO were used to analysis above contribution. Randomly selected three different WBs namely Ninthavur (S1), Kalmunai (S2) and Sammanthurai (S3) were used for this study over a period of six month. The correlations studies were carried out among parameters and measured data were also utilized in estimating the oxygen transfer efficiency (OTE), Eh, α and β values. Contribution of domestic and other related waste materials on dynamic equilibrium of dissolved oxygen (DEDO) were studied based on the OTE, α and β values. The DO has negatively correlated with COD, DS and nutrient level and these implies a strong contribution of domestic and other related waste materials on the DEDO on these WBs. A poor negative correlation (r2< 0.5) was observed for DO with salinity and it has demonstrated that impact of salinity on DEDO is very less

Intellectual Capital Disclosure in Knowledge Rich Firms: The Impact of Market and Corporate Governance Factors

YesIntellectual capital disclosure (ICD) in corporate annual reports has received growing European attention. To date, few studies have undertaken systematic analysis of the factors influencing the decision to disclose Intellectual Capital (IC) related information in annual reports. The purpose of this paper is to examine whether the level of hidden value (market-to-book ratio), share price volatility, listing age, board composition, ownership structure, audit committee size and directors’ shareholding, in addition to other firm specific factors influence ICD in 100 UK listed knowledge-rich firms. The dependent variable is measured by a 183 item index score, supported by word count and percentage of IC word count metrics to assess the extent, volume and focus of ICD respectively. Results of the analysis based on the three measures indicate significant association with hidden value, using market-to-book ratio as a proxy, and listing age. We further find firm size, share price volatility, director shareholding, audit committee size, and ownership concentration to be associated with ICD in a manner consistent with theoretical expectations. The implications of these findings, hitherto largely untested, are explored from a number of theoretical perspectives