The Effect of Fraud Pentagon Theory on Financial Statements: Empirical Evidence from Indonesia

DEVI, Putu Nirmala Chandra,WIDANAPUTRA, Anak Agung Gde Putu,BUDIASIH, I Gusti Ayu Nyoman,RASMINI, Ni Ketut Korea Distribution Science Association 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.3

This study aims to obtain empirical evidence regarding the effect of the fraud pentagon theory on financial statement fraud. The novelty of this study is the use of factor analysis to consolidate the five elements of the fraud pentagon into just one factor, which, to the knowledge of the researcher, no one else has done to research the effect of pentagon fraud on financial statement fraud. This study uses both agency theory and fraud pentagon theory. The population of this study consists of state-owned companies listed on the Indonesia Stock Exchange. The research period in this study is from 2014 to 2019. The data used in this study is secondary data obtained from the company's annual financial statements. A purposive sampling technique was used to determine the research sample. The selected companies total 20. Factor analysis and simple linear regression analysis method were used as research the methods. Based on the research results, it was found that the fraud pentagon theory had a positive effect on the financial statement fraud of state-owned companies listed on the Indonesia Stock Exchange. High level of the pentagon fraud on a company leads to a higher indication of financial statement fraud.

Floxacins: as Mediators in Enhancing the Corrosion Inhibition Efficiency of Natural Polymer Dextrin

Gowraraju Nirmala Devi,Chan Basha Nusrath Unnisa,Selvaraj Mohana Roopan,Venkatesan Hemapriya,Subramanian Chitra,정일민,김승현,Mayakrishnan Prabakaran 한국고분자학회 2020 Macromolecular Research Vol.28 No.6

Three different floxacins (Ciprofloxacin, Levofloxacin, and Norfloxacin) were used to enhance the inhibition property of Dextrin (Dex) against the dissolution of mild steel in acid medium. Substantial increase in the inhibition property was observed against mild steel dissolution by the addition of floxacins than with pure Dex. Weights loss experiments proved the potential of Fluoroquinolones (FQs) in enhaning the corrosion inhibition property of Dex on metal by proving its best ability at lower concentrations. Adsorption of Dex and floxacins on metal surface was observed to accept with Langmuir adsorption isotherm. The results from EIS studies add to the enhancing property of floxacins on Dex. While the mixed type behavior of inhibitors were confirmed by polarization studies, images from SEM, EDS and AFM gathers strength to propose the formation of protective layer.

Integrative Cognitive-Affective Learning in a Primary Science Lesson

( Tan Kok Siang ),( S. Nirmala Devi Santhanasamy ) 한국과학교육학회 2012 한국과학교육학회지 Vol.32 No.6

The first category of Affective Domain objectives in Bloom`s Taxonomy is about “Receiving”. In it, the first subdivision listed is “Awareness” (Krathwohl, Bloom & Masia, 1964). Since these categories are intended to be hierarchical in ascending order of internalization, it is important that young learners be given ample opportunities in their learning experiences in class to be aware of positive values and effective life skills. This paper reports a feasibility study on the adoption of an integrative cognitive-affective learning approach in a primary school science lesson. 37 primary six students in a Singapore primary school were taught the concept of centre of gravity, including a hands-on activity to find the centre of gravity of an irregularly shaped cardboard by using a plumbline. After reviewing how a plumbline works, their teacher then led them into a discussion on the question “Who is the plumbline in your life?” a reference to identifying positive role models in their lives. From the transcript of the students` in-class sharing and their written responses to the question, it is clear that the integrative cognitive-affective learning approach did enable students to present their ideas and learning experiences in the affective domain quite readily. This conclusion provides a valuable lead to a follow-up project on whether students who are exposed to such integrative learning approaches will be more capable and more aware of identifying important positive social habits or values. If so, then the teaching of values in schools could take on a whole new dimension, that of borrowing students` learning energy in the cognitive domain to learn values and life skills in the affective domain.

Linear polyesters as effective corrosion inhibitors for steel rebars in chloride induced alkaline medium – An electrochemical approach

Basha Nusrath Unnisa, Chan,Nirmala Devi, Gowraraju,Hemapriya, Venkatesan,Chitra, Subramanian,Chung, Ill-Min,Kim, Seung-Hyun,Prabakaran, Mayakrishnan Elsevier 2018 Construction & building materials Vol.165 No.-

<P><B>Abstract</B></P> <P>As a motto of framing the strategies to minimise the deterioration in steel reinforced concrete structures as well as the fact that the work carried out with polymers are rare and scanty, polyesters namely Poly (Glycerol azealate) (PGAZ) and 4-(1-(4-methoxy phenyl) cyclo hexyl)phenyl 9-oxodecanoate (MPOD) were synthesised and evaluated for rebar corrosion in simulated concrete pore solution (SCP) for the first time at selected concentrations of 10, 100, 1000 ppm levels with an aid of electrochemical impedance and potentiodynamic polarisation techniques. Nyquist plots favoured increased R<SUB>ct</SUB> values suggesting the formation of barrier. Tafel plots represented cathodic inhibition. The experimental datas were best fitted with Langmuir adsorption isotherm facilitating monolayer adsorption. Both the methods employed were in good agreement with each other favouring maximum inhibition efficiency of 71.81% for MPOD and minimum of 57.64% for PGAZ primarily due the difference in aromatic sites as revealed in mechanism.</P> <P><B>Highlights</B></P> <P> <UL> <LI> Effect of polymers at minimum concentrations were evaluated. </LI> <LI> Regression co-efficient close to unity intended best fit with Langmuir adsorption. </LI> <LI> Cathodic inhibition was projected from polarisation technique. </LI> <LI> Increase in R<SUB>ct</SUB> values increased inhibition efficiency. </LI> <LI> Proposed mechanism favoured higher inhibition for aromatic than aliphatic moieties. </LI> </UL> </P> <P><B>Graphical abstract</B></P> <P>[DISPLAY OMISSION]</P>

Homocysteine and Total Antioxidant Status in Acute Myocardial Infarction Patients Among Tamil Population

T. Angeline,Rita Mary Aruna,K. Rama Devi,Nirmala Jeyaraj 한국통합생물학회 2007 Animal cells and systems Vol.11 No.2

Oxidative stres is prerequisite for the developmentof atherosclerosis. Apart from the traditional risk factors thatcontribute to this devastating condition, in the past fewdecades, much attention has been focused on plasma totalhomocysteine mainly because of its strong association withhomocysteine induces oxidative stress and hence the presentwork was undertaken to assess the total homocysteinestatus and plasma total antioxidant capacity in the acutemyocardial infarction (AMI) patients among Tamil population.The study subjects included only the Tamil population. Bloodsamples were collected from 100 AMI patients and 100controls. Plasma was separated and the total antioxidantstatus was assessed as a measure of ferric reducing powerof antioxidants using spectrophotometric method. Plasmatotal homocysteine concentrations were assessed byantioxidant status was significantly decreased, the plasmahomocysteine concentrations were elevated in AMI patientscompared to the controls. However, there was no correlationbetwen the homocysteine levels and total antioxidantstatus. The findings of this study may have therapeuticimplications, including food sources rich in antioxidants forall AMI patients to minimize the effect of free radicals formedduring oxidative stress among Tamil population.

Homocysteine and Total Antioxidant Status in Acute Myocardial Infarction Patients Among Tamil Population

Angeline, T.,Aruna, Rita Mary,Devi, K. Rama,Jeyaraj, Nirmala The Korean Society for Integrative Biology 2007 Integrative biosciences Vol.11 No.2

Oxidative stress is prerequisite for the development of atherosclerosis. Apart from the traditional risk factors that contribute to this devastating condition, in the past few decades, much attention has been focused on plasma total homocysteine mainly because of its strong association with coronary artery disease. It has been suggested that homocysteine induces oxidative stress and hence the present work was undertaken to assess the total homocysteine status and plasma total antioxidant capacity in the acute myocardial infarction (AMI) patients among Tamil population. The study subjects included only the Tamil population. Blood samples were collected from 100 AMI patients and 100 controls. Plasma was separated and the total antioxidant status was assessed as a measure of ferric reducing power of antioxidants using spectrophotometric method. Plasma total homocysteine concentrations were assessed by automated chemiluminescence method. While Total antioxidant status was significantly decreased, the plasma homocysteine concentrations were elevated in AMI patients compared to the controls. However, there was no correlation between the homocysteine levels and total antioxidant status. The findings of this study may have therapeutic implications, including food sources rich in antioxidants for all AMI patients to minimize the effect of free radicals formed during oxidative stress among Tamil population.

Biological and Impact Assessment Studies on Campoletis chlorideae Uchida: A Promising Solitary Larval Endoparasitiod of Helicoverpa armigera (Hubner)

Gupta, R.K.,Raj, Desh,Devi, Nirmala Korean Society of Applied Entomology 2004 Journal of Asia-Pacific Entomology Vol.7 No.2

We conducted laboratory and field studies to gain new understanding of biology and biocontrol potential of Campoletis chlorideae Uchida on Helicoverpa armigera (Hubner). Development time, adult longevity and fecundity of parasitoid were studied at 28$\pm$$2^{\circ}$ and 70$\pm$10% RH. It was revealed that the parasitoid laid on an average 13.40$\pm$3.02 and 42.00$\pm$2.21 eggs after single mating and throughout its life span, respectively. The egg-larval and pupal period was 13.5$\pm$0.45 and 7.0$\pm$0.44 days, respectively. The emergence rate varied from 78.3 to 85.2%. The sex ratio of male: female in mated progeny was 1: 3.15$\pm$0.62. Adult longevity increased when provided with food source. Field release of 1-2 day old parasitoid with 15000 adults/ha (sex ratio 1:3) in chickpea showed encouraging results, wherein significant reduction in pest population and pod damage and increase in yield was obtained. The significant increase in parasitism after 7 and 14 days of parasitoid release was also recorded. However, the level of parasitism obtained in field was lower and therefore certain habitat manipulation like crop diversification and kairomonal interventions could be possibly explored. Furthermore, sustained efforts for evolving superior strains that can perform well in given set of environmental conditions are also required.

Biological and Impact Assessment Studies on Campoletis chlorideae Uchida: A Promising SolitaryLarval Endoparasitiod of Helicoverpa armigera (H bner)

R. K. Gupta,Desh Raj,Nirmala Devi 한국응용곤충학회 2004 Journal of Asia-Pacific Entomology Vol.7 No.2

We conducted laboratory and field studies to gain new understanding of biology and biocontrol potential of Campoletis chlorideae Uchida on Helicoverpa armigera (Hubner). Development time, adult longevity and fecundity of parasitoid were studied at 28±2℃ and 70±10% RH. It was revealed that the parasitoid laid on an average 13.40± 3.02 and 42.00±2.21 eggs after single mating and throughout its life span, respectively. The egg-larval and pupal period was 13.5±0.45 and 7.0±0.44 days, respectively. The emergence rate varied from 78.3 to 85.2%. The sex ratio of male: female in mated progeny was 1: 3.15±0.62. Adult longevity increased when provided with food source. Field release of 1-2 day old parasitoid with 15000 adults/ ha (sex ratio 1:3) in chickpea showed encouraging results, wherein significant reduction in pest population and pod damage and increase in yield was obtained. The significant increase in parasitism after 7 and 14 days of parasitoid release was also recorded. However, the level of parasitism obtained in field was lower and therefore certain habitat manipulation like crop diversification and kairomonal interventions could be possibly explored. Furthermore, sustained efforts for evolving superior strains that can perform well in given set of environmental conditions are also required.