Spatial and temporal climatic variability influence on the productivity of agricultural watershed and irrigation systems. In a large irrigation system, the quantification and regulation of the flow at different locations of the channel is quite difficult manually, leading to a poor delivery of supply and demand. Water shortage is a crucial issue due to mismatch between available water and demand at intake point of Tanjung-Karang Irrigation Scheme. This study assessed the potential impacts of climate change on basin outflow for 2010–2039, 2040–2069, and 2070–2099 to the baseline period (1976–2005) and used it as input hydrograph to simulate river discharge. A Hydrologic Engineering Corps Hydrologic Modeling System (HEC-HMS) model driven by projections from ten global climate models (GCMs) with three scenarios (Representative Concentration Pathways (RCPs) 4.5, 6.0, and 8.5) used to simulate the outflow and the Hydrologic Engineering Centers River Analysis System (HEC-RAS) model applied for hydraulic modeling. The projected seasonal streamflow showed a decreasing trend for future periods. The average available irrigation supply for historical period is 15.97 m3/s, which would decrease by 12%, 18%, and 21% under RCPs 4.5, 6.0, and 8.5, respectively. Projected irrigation supply showed oversupply and undersupply to the required supply during the growing season. Simulated discharge could therefore be incorporated into cropping practices to boost the sustainable distribution of water under the new realities of climate change in the future.

Agro-hydrological water management frameworks help to integrate expected planned management and expedite regulation of water allocation for agricultural production. Low production is not only due to the variability of available water during crop growing seasons, but also poor water management decisions. The Tanjung Karang Rice Irrigation Scheme in Malaysia has yet to model agro-hydrological systems for effective water distribution under climate change impacts. A climate-smart agro-hydrological model was developed using Excel-based Visual Basic for Applications (VBA) for adaptive irrigation and wise water resource management towards water security under new climate change realities. Daily climate variables for baseline (1976–2005) and future (2010–2099) periods were extracted from 10 global climate models (GCMs) under three Representative Concentration Pathway scenarios (RCP4.5, RCP6.0, and RCP8.5). The projected available water for supply to the scheme would noticeably decrease during the dry season. The water demand in the scheme will differ greatly during the months in future dry seasons, and the increase in effective rainfall during the wet season will compensate for the high dry season water demand. No irrigation will therefore be needed in the months of May and June. In order to improve water distribution, simulated flows from the model could be incorporated with appropriate cropping patterns.

Traditionally project success has been defined in terms of the time, cost and quality. Extending the traditional triangle to include other factor of stakeholders and end-user provide a more complete view of project success. The aim of the study is to determine the factors that can be used to assess water reservoir project success. The factors for project success in from previous study have been identified and then, narrowly to determine the critical success factors by evaluating the appropriateness of the factors. Delphi method has been applied and a one day seminar has been conducted with a group of expert who involved in construction of water reservoir project in a water company agency. An initial questionnaire has been asked during the seminar through brainstorming and discussion session to identify potential success factors. Following from the seminar, a questionnaire survey was distributed to the participant for the purpose to establish the level of important of the factors. From the feedback of thirty (30) expert opinion and fourteen (14) returned expert surveys, refined seven (7) clusters of project success factors were identified: Clear Realistic Objectives; Quality Factor; Time Factor; Cost Factor; Deliverable; Legacy System; and Safety, Health and Environment. A template for measuring project success has been produced base on Priority Evaluation Method. At the end, five (5) actual projects in the water company agency have been used to show the application of the measuring project success template specifically for the water reservoir project. It has been used to determine the successfulness of each project. It shows that the main factor of an unsuccessful water reservoir project in this case are because of unclear realistic objectives, deliverable issue and time factor.

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This paper reports on the early first cohort of Audit Reports issued by external auditors in response to the requirement of ISA 701, Communication of Key Audit Matters (KAM) in the Auditor’s Report, which became effective for audits of financial statements on or after 15 December 2016.  Based on 15 Audit Reports of financial statements for year ending 31 December 2016 available in early 2017, this paper reports that only one out of 15 had a disclaimer and no KAM reported for the audit as ISA 701 specifies that no KAM should be reported following a disclaimer. The other fourteen audit reports were all clean reports with the number of KAMs reported ranging from one to five. The highest most significant audit matter reported was revenue recognition and inventory valuation followed by asset impairments of both tangible and intangible assets. Justifications by auditors of matters considered most significant ranged from no additional information (it is most significant because it is material) to articulate explicit link with business model and industry specific factors thus compliance with disclosure of KAM may be compliance de jour rather than compliance de facto. Despite the additional requirement to disclose KAM, this study finds no evidence of audit delays. All KAMs disclosed are elaborations of and related to a client’s significant accounting policies choice. From KAM disclosures, readers of audit reports now are informed of the audit risk areas where estimates were made and judgments prevailed challenging auditors to exercise greater skepticism. This preliminary finding provides pointers for greater research into the cost benefits and communicative value of KAM disclosure in the Audit Reports of Listed companies in Malaysia.

Climate change-induced spatial and temporal variability of stremflow has significant implications for hydrological processes and water supplies at basin scale. This study investigated the impacts of climate change on streamflow of the Kurau River Basin in Malaysia using a Climate-Smart Decision Support System (CSDSS) to predict future climate sequences. For this, we used 25 reliazations consisting from 10 Global Climate Models (GCMs) and three IPCC Representative Concentration Pathways (RCP4.5, RCP6.0 and RCP8.5). The generated climate sequences were used as input to Soil and Water Assessment Tool (SWAT) to simulate projected changes in hydrological processes in the basin over the period 2021-2080. The model performed fairly well for the Kurau River Basin, with coefficient of determination (R 2), Nash-Sutcliffe Efficiency (NSE) and Percent Bias (PBIAS) of 0.65, 0.65 and-3.0, respectively for calibration period (1981-1998) and 0.60, 0.59 and −4.6, respectively for validation period (1996-2005). Future projections over 2021-2080 period show an increase in rainfall during August to January (relatively wet season, called the main irrigation season) but a decrease in rainfall during February to July (relatively dry season, called the off season). Temperature projections show increase in both the maximum and minimum temperatures under the three RCP scenarios, with a maximum increase of 2.5 °C by 2021-2080 relative to baseline period of 1976-2005 under RCP8.5 scenario. The model predicted reduced streamflow under all RCP scenarios compared to the baseline period. Compared to 2021-2050 period, the projected streamflow will be higher during 2051-2080 period by 1.5 m 3 /s except in February for RCP8.5. The highest streamflow is predicted during August to December for both future periods under RCP8.5. The seasonal changes in streamflow range between-2.8% and-4.3% during the off season, and between 0% (nil) and-3.8% during the main season. The assessment of the impacts of climatic variabilities on the available water resources is necessary to identify adaptation strategies. It is supposed that such assessment on the Kurau River Basin under changing climate would improve operation policy for the Bukit Merah reservoir located at downstream of the basin. Thus, the predicted streamflow of the basin would be of importance to quantify potential impacts of climate change on the Bukit Merah reservoir and to determine the best possible operational strategies for irrigation release. The variability in water resources is projected to increase with climate change and raise the risk of disasters; it will affect water and food security and economic growth. So, actions for managing water should be focused on climate change with an emphasis on basin-scale hydrological management techniques 1. Human-induced climate change is continuously altering the hydrological systems and, consequently, affecting water resources with implications for many sectors, such as agriculture, forestry, fisheries and inland navigation 2. Asia is the largest rice p...

Climate change is anticipated to bring variability in future streamflows in various watersheds. Soil Water Assessment Tool (SWAT 2012 version) was evaluated using streamflow data (1976–2006), and assessed the potential impacts of climate change driven by projections from ten global climate models (GCMs) under three Representative Concentration Pathways (RCPs) scenarios (RCPs 4.5, 6.0 and 8.5) on future streamflow (2010-2039), (2040-2069) and (2070-2099) at the Bernam River Basin, Malaysia. The model efficiency during calibration and validation, with coefficient of determination (R2), Nash-sutcliffe efficiency (NS), Percent Bias (PBIAS) and Root mean square error-standard deviation ratio (RSR) is 0.67, 0.62, -5.4 and 0.64; and 0.64, 0.61, -4.2 and 0.65, respectively. This shows that SWAT coupled with GIS extension is a good tool for continuous simulation. Future streamflow is projected to decrease in all future periods during main and off-seasons. However, the changes would be more pronounced during the off-season period with a significant decrease of -9.14 % under the worst-case scenario (RCP8.5). Therefore, the Basin may likely to experience tremendous pressure in the late century due to low streamflow, particularly during the off-season months.

This paper examines the relationship between religiosity and intention to whistle blow among Malaysian managers. Based on 130 responses and using a modified Glock and Starks’ religiosity index, the study finds that religiosity and seriousness of wrongdoings are not significantly related to whistle blowing intention. Muslim managers prefer to resolve frauds in stages with wrongdoers being counseled and inculcating a more positive work culture rather than to whistle blow.