Determining Factors of Fraud in Local Government

The objectives of this research are to analyze determining factors of fraud in local government. This study used internal control effectiveness, compliance with accounting rules, compensation compliance, and unethical behavior as an independent variable, while fraud as the dependent variable. The research was conducted at Bantul local government (OPD). The sample of this research were 86 respondents. The sample uses a purposive sampling method. The respondent data is analyzed with multiple linear regression. The results showed: Internal control effectiveness has an impact on fraud. Compliance with accounting rules does not affect fraud. Compensations compliance does not affect fraud. Unethical behavior has an impact on fraud.

THE EFFECT OF COST CONTROL EFFECTIVENESS AND WORKING CAPITAL TURNOVER ON FIRM VALUE IN THE FOOD AND BEVERAGE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE

This study aims to examine and analyze the Effect of Cost Control Effectiveness and Working Capital Turnover on Firm Value as an intervening variable. The sample used in this study is secondary data taken from the Indonesia Stock Exchange with 11 companies in 2011 - 2018. The hypothesis is tested using multiple linear regression. The sample used in this research is purposive sampling technique, classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test consisting of hypothesis testing, determination test and to prove the research hypothesis. The results of this study indicate that the Effectiveness of Cost Control (EPB) has a negative and significant effect on firm value. Working Capital Turnover (PMK) has a positive and significant effect on firm value. Moreover, the Effectiveness of Cost Control and Working Capital Turnover simultaneously has a positive and significant effect on Firm Value.

Peran Etika Egoisme Sebagai Pemoderasi Pengaruh Keefektifan Pengendalian Internal dan Profesionalisme Auditor Internal Terhadap Pengungkapan Fraud

Fraud disclosure is needed for companies to avoid actions that can harm the company. This study aims to analyze the effect of internal control effectiveness and internal auditor professionalism on fraud disclosure by using a moderating variable, namely ethics-egoism. The data had been obtained from the perceptions of accounting students from the Faculty of Economics and Business, Trisakti University. The sample had been obtained by purposive sampling method is 114 respondents. The results show that the internal control effectiveness has a positive effect on fraud disclosure, while the internal auditor professionalism has no effect on fraud. The results of this study also prove that ethics of selfishness as a moderating variable is able to weaken the effect of the internal control effectiveness on fraud disclosure, but is not able to weaken the effect of internal auditor professionalism auditors on fraud disclosure.

Control effectiveness of APL formulation against dengue- and Zika-transmitting Aedes mosquitoes in Gia Lai province, Vietnam

Background: Dengue fever and Zika are two of the Aedes-borne diseases. Despite being widely used, synthetic mosquitocides become abortive for the mosquito control due to growing resistance and environmental pollution. In Gia Lai province (dengue-endemic area), a huge amount of cashew nut shell waste with roughly 100,000 tons/year has been disposed of into the environment, potentiating a high risk of pollution. Methodology/Principal findings: To utilize it, anacardic acid was extracted and combined it with ethanol extract of the local lime peel, which contains limonene, to generate APL formulation. APL robustly exhibited inhibition of egg hatching, larvicidal effect, and repellent effect against female mosquitoes from oviposition sites in the laboratory and field. The results showed that, at a dose of 12.5 ppm, the APL formulation after 24 hours of treatment demonstrated oviposition deterrence against Ae. aegypti (43.6%) and Ae. albopictus (59.6%); inhibited egg hatching of Ae. aegypti (49.6%) and Ae. albopictus (59.6%); caused larval lethality in Ae. aegypti (LC 50 = 9.5 ppm, LC 90 = 21 ppm) and Ae. albopictus (LC 50 = 7.6 ppm, LC 90 = 18 ppm). Under natural field conditions, it showed a 100% reduction in larval density after 48 and 72 hours of the APL treatment at a tested concentration of 120 mg a.i./m 2 and maintained a mortality rate of 100% in the next 14 days. Conclusions/Significance: The APL formulation is promisingly to become an environmentally friendly and highly effective biological product for future management programs of dengue and Zika-transmitting vectors. Here offer prospects in controlling critical illnesses transmitted by several mosquito species in dengue-endemic areas.

Agency evaluation in motor cognition: Action’s control-effectiveness feedback and its environmental context enhances motor performance

A perceptual effect that is temporally contiguous on one’s action holds important information about one’s control over the action and its effect (“I did that”). Previous work has demonstrated the impact of such immediate action-effect on perception and motor processes. In the current study, we investigated the promoting impact of control-effectiveness feedback – an effect that is temporally contiguous on one’s action – on motor performance. In two experiments, participants performed a rapid movement towards a target location on a computer monitor and clicked on the target with their mouse key as quickly and accurately as possible. Their click response triggered a perceptual effect (a brief white flash) on the target. We manipulated control-effectiveness feedback by employing varying levels of action-effect delay in two experimental contexts - long versus short lag distributions. Such design enabled us to investigate the impact of both the recent action-effect delay and its experimental context on motor performance. The findings demonstrate that control-effectiveness feedback (e.g., temporally contiguous perceptual effect) enhances motor performance as indicated by both endpoint precision and movement speed. In addition, a substantial effect of the experimental context was observed. Namely, we found enhanced motor performance, especially after an ambiguous (intermediate) action-effect delay when it was sampled from a short compared to long lag distribution; a pattern that supports the contribution of both ‘control’ expectations and control-feedback on motor performance. We discuss findings in the context of previous work on control-effectiveness and movement control and their potential implications for clinicians and digital interface developers.

The Influencing Mechanism of Internal Control Effectiveness on Technological Innovation: CSR as a Mediator

The study explores the relationship between internal control effectiveness, corporate social responsibility (CSR), and technological innovation. By establishing a mediating effect model, we analyzed the effect of internal control effectiveness on technological innovation. The study selected the data of Chinese A-share listed companies between 2014 and 2019 as the sample. The sources of variable indicators include China Stock Market and Accounting Research (CSMAR), DIB Internal Control database, and Hexun CSR score. The empirical study shows that internal control effectiveness is significantly and positively related to technological innovation. Enhancing internal control effectiveness has a significant positive effect on the fulfillment of corporate social responsibility. In the process of internal control effectiveness on technological innovation, corporate social responsibility functions as a mediating variable and plays a partial mediating role. The study provides empirical data to support listed companies’ emphasis on internal control and active fulfillment of social responsibility, thereby enhancing their technological innovation performance.

Hot foam and hot water for weed control: A comparison

Thermal weed control plays an important role in managing weeds in synthetic herbicide-free systems, particularly in organic agriculture and in urban areas where synthetic herbicides are prohibited. This study compares the impact on weed control of increased doses of hot water and hot foam (i.e. 0, 0.67, 1.67, 3.33, 5.00, 6.67 and 8.33 kg m–2). The doses were applied using the same machine. The temperatures, weed control effectiveness, weed regrowth after the death of the aboveground vegetative weed tissues, and weed dry biomass 30 days after the treatments were studied in two experimental fields with a different weed composition (i.e. Site I and Site II). The results showed that difficult weeds to control, such as Cynodon dactylon (L.) Pers., Digitaria sanguinalis (L.) Scop. and Taraxacum officinale Weber, like all the other species in the initial weed populations in the two experiments, died after lower doses of hot foam compared to hot water. Adding foam to hot water made it possible to lower the required dose of water by at least 2.5-fold compared to hot water used alone. By insulating the weeds, the foam led to higher peak temperatures and slower temperature decay, thus determining an effective weed control with lower doses compared to hot water. Starting from 11 days and 16 days after treatments (for Site I and Site II, respectively), there were no statistically significant differences in weed regrowth between hot foam and hot water at all the doses applied. There were no differences between the dry biomass of weeds collected 30 days after treatments when the same doses of hot foam and hot water were used.

Assessments of Air Pollution Control Effectiveness Based on a Sharp Regression Discontinuity Design —Evidence From China’s Environmental Big Data

The Assessment andAppraisal Method for Ecological Construction Targets (the Method) was promulgated in 2016, which provided a concrete instruction for China’s air pollution control and established an explicit standard for reducing air pollutant concentration. This study implements a sharp regression discontinuity (RD) design and makes an assessment on air quality control effectiveness of the Method based on the high-volume big data acquired from 173 cities in China. The results show that the Method has significantly improved air pollution control on the overall air quality index (AQI) and reducing concentrations of PM2.5, PM10, SO2, NO2, and CO across the country in the observation periods. However, no reduction effect was observed for O3. The robustness tests support the conclusion as well. Besides, the heterogeneity analysis illustrates that the policy had a significant short-term treatment effect in East, South, Central, North, Northwest, Southwest, and Northeast China. However, the Method’s effect is found to decline over time either nationwide or regionally according to the persistence analysis. Therefore, this article puts forward several suggestions regarding the formulation of long-term regulations for air pollution control, the transformation of the growth model for sustainable development, and optimization of the incentive system for improved pollution control and prevention.