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The effect of evironmental uncertainty and competitive strategy on strategic management accounting and organizational performance
Get PDFPurpose: The aim of this study is to examine the casual relationship among strategic
management accounting, environmental uncertainty, competitive strategy, and
organizational performance of listed companies in Sri Lanka.
Design/methodology/approach: Using a qualitative research approach data were
gathered from 180 respondents, including operational managers, chief financial
officers, senior accountants of diverse sectors in Sri Lanka. The proposed hypotheses
were tested using the partial least squares structural equation model (SEM).
Finding: The results of the study emphasize the strong relationship between the use
of strategic management accounting and organizational performance. Further, the
results evidence the moderating role of environmental uncertainty and competitive
strategy on the relationship between the use of strategic management accounting
and organizational performance.
Practical implication: The finding provides valuable insight for organizations
aiming to improve strategic responses and optimize performance in indeterminate
environment.
Originality value: This study explores how strategic choices and different level of
environmental uncertainty configurate the use of strategic management accounting
and its efficacy in enhancing organizational performance
Evaluation of drought tolerance in selected fodder grass species for the dry zone in Sri Lanka
Get PDFAttempts to identify potential drought tolerance fodder species are limited in
Sri Lanka. This study investigated drought tolerance in CO3, CO4, Super
Napier, and Brachiaria brizantha under 100%, 40%, and 25% irrigation
levels in the dry zone part of Sri Lanka. Fodder grsses were established in
plots with three replicates for each grass type inside nine poly tunnels. After
continous irrigation for 21 days, they were cut at 5cm heigth from the ground
level which was followed by continous irrigatation for 11 days as per the
protocol. Half the of grasses from each type was transferred to pots from the
plots and irrigated continously for 11 days and followed by the first drought
imposed for 15 days till the apperence of wilt then irrigated for 2 days. The
second drought was imposed for another 30 days and follwed by irrigation
for 2 days. The grasses were harvested and DM% was determined seperatley.
The multivariate analysis revealed that the mean DM% between irrigation
levels were significant different (p<0.05). Considering the DM% of different
fodder types, a significant difference was observed among the tested fodder
types (p<0.05) with the highest mean DM% for Brachiaria brizantha under
25% irrigation level and plot conditions. The method of cultivations also
significantly affected the mean DM % distinguishing between pot and plot
cultivation (p<0.05). By considering the drought tolerence and DM% among
the four fodder types under plot conditions, it is concluded that Brachiaria
brizantha was the suitable fodder grass species for dry zone in Sri Lanka
and can be recommended for drought-prone regions for sustainable livestock
production in Sri Lanka
Fundraising and zakat distribution in poverty alleviation in Maruthamunai, Sri Lanka : a Maqashid Sharia perspective
Get PDFIn Sri Lanka, poverty has been one of the most pressing social issues over the past decade. This research examines zakatfundraising strategies and analyzes zakatdistribution patterns in Maruthamunai, Sri Lanka, where Muslims constitute the dominant ethnic group. The current role of zakatin Maruthamunai is crucial in alleviating poverty. Primary data for this study included annual fundraising and distribution reports from the ZakatFund, covering the years 2019 to 2023. As part of this qualitative research, unstructured interviews were conducted with the president, general secretary, deputy president, assistant secretary, members, and prominent individuals in the region. Data analysis was conducted using coding and is presented descriptively through the maqasid shariaapproach. The results of this study indicate that the distribution of zakatfunds in Maruthamunai has been less effective due to several factors, including insufficient receipt of zakatfunds and inadequately structured internal distribution policies. Policymakers should focus on prioritizing the primary level of welfare needs(mashlahah dharuriyyah). Within this framework, the maqasid shariaperspective emphasizes the development of human resources as a priority over material development. Therefore, despite the relatively high poverty rate, the objectives of preserving religion, safeguarding human life, ensuring generational continuity, protecting intellect, and promoting wealth circulation can still be effectively pursued.https://doi.org/10.30659/jua.v8i1.4019
Prevalence of gastrointestinal parasites infections in goats and sheep in Addalaichenai ds division of Sri Lanka
Get PDFGastrointestinal parasites (GIP) are considered a common problem in goats
and sheep production worldwide. This study investigated the prevalence of
GIPs infection in goats and sheep and associated risk factors in
Addalaichenai DS division. Goats (n=95) and sheep (n=83) were sampled
randomly (apparently). Faecal samples were collected directly from rectum
and analyzed using a simple flotation method. Nematode eggs were counted
and graded using the McMaster techniques to determine degree of infection.
The results showed that the overall prevalence of parasites in goats and sheep
was 93.7% and 86.7% respectively. Parasitic species in goats were identified
as Eimeria spp. (77.90%), Nematodirus spp. (78.90%), Strongyloides
papillosus (65.30%), Moniezia spp. (14.7%), Strongyles spp. (33.7%) and
Trichurisspp. (1.10%) whereas in sheep they were 71.10%, 63.90%, 60.20%,
15.7%, 37.30% and 0% respectively. The age of goats and sheep was
significantly associated with strongyles spp. and Eimeria spp. (P<0.05)
respectively. No significant association of sex of goats and sheep with GIPs
was found. The association of Nematodirus spp. was significantly lower in
sheep than goats (p<0.05). Number of eggs per gram of faeces (EPG) of
nematode parasites showed that mild cases were high in goats and severe
cases were high in sheep. From the study, it is concluded that the higher
prevalence of Eimeria spp. and Nematodirus spp. in goats and sheep was
found in the study area, however, the prevalence of Nematodirus spp. was
lower in sheep than goats. Farmers should be educated to manage goats and
sheep especially at adult age to protect from the infection of Eimeria spp.
and Nematodirus spp
Inselbergs in Vijayan complex of Sri Lanka
Get PDFThe distribution of inselbergs and their relationship to geomorphology, structure, and lithology controls in Southeastern Sri Lanka is a significant characteristic of regional geology. Inselbergs are isolated hills that stand above well-developed plains and appear as an islands rising from the sea. Inselbergs and associated there caves are considered animal kingdoms, monasteries, and geo-heritage sites that can be developed for geotourism. Geo-tourism is defined as tourism that sustains or enhances the distinctive geographical character of a place and its environment, heritage, aesthetics, culture, and the well-being of its residents. The preset study analyzed the inselbergs of the Vijayan Complex (VC) of Sri Lanka concerning their rock types using GIS Pro interpolations as the preliminary stage of a detailed field project. Geological maps (1:100 000) covering the whole VC were carefully interpolated with the contour map of the VC and all inselbergs with more than 100 m height for the background were considered. A total of 474 inselbergs were notified and 34% of them are rest on granite gneiss whereas 17% are rest on hornblend biotite migmatites. About 15% of inselbergs are on alkali feldspar granitic gneiss/migmatites and 11% are on biotite hornblend garnet gneiss. The geological composition itself suggested the high weathering resistance of the rocks might be the reason for the formation of such inselbergs. Particularly, these specific morphologies have stood out against the leveling process of nature largely because they are made of resistant granitic rocks containing large proportions of quartz, one of the indestructible rock-forming minerals. In addition, structural control is observed which developed the striking dome shape and piedmont. The castellated and Bernhardt appearance is significant in the VC inselbergs, which were recognized as rock monasteries such as Dimbulagala, Danigala, Rajagala, Buddangala, Piyangala, Westminster Abbey (Govinda Hela) etc. Though high scenic value and geo-heritage are prominent in some high elevated inselbergs, the deficit of proper management and route guide for geo-touristic purposes is identified which can be recommended for income development projects
Determination of quality characteristics of ‘Nimba Arishta’: a comparative analysis of Sri Lankan brands
Get PDFAyurveda is an ancient system of medicine that has
been used for thousands of years. It comprises a
variety of medicines, including fermented forms
such as Arishta (fermented decoctions). The
therapeutic use of Arishta is determined by the
properties of its ingredients and the method of
preparation. Because of the differences in the
ingredients used and the manufacturing process
applied
by different manufacturers, the
physicochemical characteristics are susceptible to
various changes. In the present study, different
brands of Nimba Arishta, mainly made from
Azadirachta indica (A, B, C, D, E and F) available
in the market were thoroughly evaluated for their
physicochemical parameters to establish an
accepted procedure for standardisation of these
Ayurvedic formulations. The physicochemical
parameters such as pH, brix, refractive index,
specific gravity, total dissolved solids, total ash
content, acid insoluble ash and water soluble ash
contents were evaluated. The results of the study
were found within these ranges; pH 3.01(D) -
3.64(A), refractive index 1.3725 (A) - 1.4019(C),
specific gravity 1.0684(A)- 1.0864(F), brix
25.06(A) - 41.00(C), total dissolved solids (g/mL)
0.1993(A) - 0.4107(C), total ash content (w/w%)
0.0971(D) – 0.1070(A), water soluble ash content
(w/w%)( 0.004(B) - 0.0899(F), acid insoluble ash
content (w/w%) 0.0131(D) - F-0.0571(F). The
results showed that the formulation of different
brands of Nimba Arishta varies, highlighting the
need for standardisation of Arishta
Feasibility analysis for the cage culture of saline tilapia (oreochromis spp) in the southern part of Batticaloa Lagoon, Sri Laka
Get PDFAquaculture meets growing seafood demand, with saline tilapia suited for
brackish waters, fostering sustainable practices. The study aims to analyze
factors contributing to the successful cage culture of Saline Tilapia in
Batticaloa Lagoon and seeks to conduct a feasibility analysis and offer
suggestions for further development to assist in its success. A technical
feasibility analysis evaluates water quality parameters crucial for tilapia cage
culture. Socio-economic feasibility involves a survey of 40 nearby farmers
in Southern Batticaloa Lagoon. Legal feasibility assesses the permit
acquisition process, while financial feasibility considers cost and revenue
estimations. The collected data were analyzed using SPSS version 27. In the
southern region of Batticaloa Lagoon, aquaculture is male-dominated with
farmers aged 40-50 and low educational qualifications. Technical feasibility
analysis indicates favourable conditions for saline tilapia cage culture with
optimal pH, salinity, and water depth. Socio-economic factors highlight
economic challenges but also opportunities, with all farmers expressing a
desire to transition to tilapia cage culture. Environmental awareness is high,
and financially, most farmers believe in the profitability of tilapia cage
culture, though challenges exist. Ongoing monitoring and support are
recommended for sustainable success. The study concludes with a financial
viability assessment of saline tilapia cage culture in the southern Batticaloa
Lagoon, emphasizing its potential benefits and addressing identified
challenges
Human and environmental risk assessment and plausible sources of toxic heavy metals at beach placers in southeast Sri Lanka
No full textBeach placers are typically rich in heavy minerals, which are crucial for a wide range of industrial applications.
This study investigates the human and environmental risks posed by toxic heavy metals (As, Pb, Zn, Cu, Cr, Fe, V
and Mn) in beach placers of southeastern Sri Lanka using 42 X-ray fluorescence data. Risk indicators (EF, Igeo, CF
and PLI) indicate the polluted nature of the placers. Correlation analysis (correlation matrix and HCA) identified
pollution sources as heavy mineral-rich rocks, agricultural fertilizers, pesticides and municipal wastes. The
environmental impact caused by toxic metals is less in placers. The highest non-carcinogenic risks (HI) resulted
by Cr (1.69E+00), V (4.29E+00) and Fe (2.06E+00) to children. The total cancer risk of As and Cr in placers is
unacceptable (children: 2.60E-04, 2.48E-03, and adults: 3.14E-05, 2.87E-04, respectively). Different strategies
are introduced to mitigate the identified risks in source areas and the coastal environment
Identification and evaluation of semiochemicals of tea stems and livewood termite glyptotermes dilatatus bugnion and popoff (isoptera: kalotermitidae)
Get PDFThe Gliptoterms dilatatus, commonly known as the low country live wood
termite, predominantly inhabits decayed wood resulting from fungal
infection in pruned stems of the tea plant, Camellia sinensis. This study
explores the response of G. dilatatus torotted and healthy tea stems of the
TRI 4042 cultivar, as well as the initial colonies of termite alates.
Additionally, an interim study identifies and evaluates the body extractsof G.
dilatatus, aligning with the primary research objective. The total chemical
composition of initial colonies of C. sinensis and Gliricidia sepium is
compared with that of rotted and healthy tea stems (TRI4042). Utilizing a
choice chamber bioassay, the impact of different parts of the tea plant on
termite behavior is assessed. Results demonstrate that rotted stem pieces of
TRI 4042 are more attractive to alates, with a mean percentage response of
10.83±1.32, compared to 4.16±1.70 for healthy stem pieces. The analysis of
volatile extracts from rotted stems using GC-MS identifies 20 compounds,
with four being common in all replicates. Furthermore, termite initial
colonies exhibit 42 compounds, with 20 additional compounds compared to
healthy and rotted stem pieces. Specific compounds, such as Phenol, 3,5-bis
(1,1-dimethylethyl)- C14 H22 O, are common in rotted stem pieces and
termite initial colonies. In termite alates body extractions, volatile
compounds such as n-Hexane, 1- Hexene, 5-methyl, and Eugenol are
identified. The specific studies are required to identify the behaviorally
responsive compounds and their use for developing management practices
Essential of presence of a wali for the woman and consent of the bride in Islamic marriage
Get PDFMarriage is a contract that imposes significant responsibilities on both the man and
woman involved. One party to this contract is the groom, and it is a fundamental
principle of Islamic law that he possesses complete autonomy in entering into this
contract. The next party to the contract is the bride. It is debated in Islamic law
whether she has full autonomy in entering into the contract or whether her
guardian, usually her father, has the right to enter into the contract on her behalf.
This is a nuanced issue within Islamic law that is to be investigated in this article.
Additionally, the Muslim Marriage and Divorce Act is also discussed