Search results for: root word of accounting hasaba

Authors: M. Gowri, E. K. Girija, V. Ganesh

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Background and Significance: Among the dental infections, inflammation and infection of the root canal are common among all age groups. Currently, the management of root canal infections involves cleaning the canal with powerful irrigants followed by intracanal medicament application. Though these treatments have been in vogue for a long time, root canal failures do occur. Treatment for root canal infections is limited due to the anatomical complexity in terms of small micrometer volumes and poor penetration of drugs. Thus, infections of the root canal seem to be a challenge that demands development of new agents that can eradicate C. albicans. Methodology: In the present study, we synthesized and screened silver-curcumin nanoparticle against Candida albicans. Detailed molecular studies were carried out with silver-curcumin nanoparticle on C. albicans pathogenicity. Morphological cell damage and antibiofilm activity of silver-curcumin nanoparticle on C. albicans was studied using scanning electron microscopy (SEM). Biochemical evidence for membrane damage was studied using flow cytometry. Further, the antifungal activity of silver-curcumin nanoparticle was evaluated in an ex vivo dentinal tubule infection model. Results: Screening data showed that silver-curcumin nanoparticle was active against C. albicans. Silver-curcumin nanoparticle exerted time kill effect and post antifungal effect. When used in combination with fluconazole or nystatin, silver-curcumin nanoparticle revealed a minimum inhibitory concentration (MIC) decrease for both drugs used. In-depth molecular studies with silver-curcumin nanoparticle on C. albicans showed that silver-curcumin nanoparticle inhibited yeast to hyphae (Y-H) conversion. Further, SEM images of C. albicans showed that silver-curcumin nanoparticle caused membrane damage and inhibited biofilm formation. Biochemical evidence for membrane damage was confirmed by increased propidium iodide (PI) uptake in flow cytometry. Further, the antifungal activity of silver-curcumin nanoparticle was evaluated in an ex vivo dentinal tubule infection model, which mimics human tooth root canal infection. Confocal laser scanning microscopy studies showed eradication of C. albicans and reduction in colony forming unit (CFU) after 24 h treatment in the infected tooth samples in this model. Conclusion: The results of this study can pave the way for developing new antifungal agents with well deciphered mechanisms of action and can be a promising antifungal agent or medicament against root canal infection.

Keywords: C. albicans, ex vivo dentine model, inhibition of biofilm formation, root canal infection, yeast to hyphae conversion inhibition

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Authors: Alireza Karimi

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Artificial Intelligence (AI) is reshaping various industries, and accounting is no exception. With the ability to process vast amounts of data quickly and accurately, AI is revolutionizing how financial professionals manage, analyze, and report financial information. In this article, we will explore the diverse applications of AI in accounting and its profound impact on the field. Automation of Repetitive Tasks: One of the most significant contributions of AI in accounting is automating repetitive tasks. AI-powered software can handle data entry, invoice processing, and reconciliation with minimal human intervention. This not only saves time but also reduces the risk of errors, leading to more accurate financial records. Pattern Recognition and Anomaly Detection: AI algorithms excel at pattern recognition. In accounting, this capability is leveraged to identify unusual patterns in financial data that might indicate fraud or errors. AI can swiftly detect discrepancies, enabling auditors and accountants to focus on resolving issues rather than hunting for them. Real-Time Financial Insights: AI-driven tools, using natural language processing and computer vision, can process documents faster than ever. This enables organizations to have real-time insights into their financial status, empowering decision-makers with up-to-date information for strategic planning. Fraud Detection and Prevention: AI is a powerful tool in the fight against financial fraud. It can analyze vast transaction datasets, flagging suspicious activities and reducing the likelihood of financial misconduct going unnoticed. This proactive approach safeguards a company's financial integrity. Enhanced Data Analysis and Forecasting: Machine learning, a subset of AI, is used for data analysis and forecasting. By examining historical financial data, AI models can provide forecasts and insights, aiding businesses in making informed financial decisions and optimizing their financial strategies. Artificial Intelligence is fundamentally transforming the accounting profession. From automating mundane tasks to enhancing data analysis and fraud detection, AI is making financial processes more efficient, accurate, and insightful. As AI continues to evolve, its role in accounting will only become more significant, offering accountants and finance professionals powerful tools to navigate the complexities of modern finance. Embracing AI in accounting is not just a trend; it's a necessity for staying competitive in the evolving financial landscape.

Keywords: artificial intelligence, accounting automation, financial analysis, fraud detection, machine learning in finance

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Authors: Mohammed Abu Shquier

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This paper introduces a word segmentation method using the novel BP-LSTM-CRF architecture for processing semantic output training. The objective of web morphological analysis tools is to link a formal morpho-syntactic description to a lemma, along with morpho-syntactic information, a vocalized form, a vocalized analysis with morpho-syntactic information, and a list of paradigms. A key objective is to continuously enhance the proposed system through an inductive learning approach that considers semantic influences. The system is currently under construction and development based on data-driven learning. To evaluate the tool, an experiment on homograph analysis was conducted. The tool also encompasses the assumption of deep binary segmentation hypotheses, the arbitrary choice of trigram or n-gram continuation probabilities, language limitations, and morphology for both Modern Standard Arabic (MSA) and Dialectal Arabic (DA), which provide justification for updating this system. Most Arabic word analysis systems are based on the phonotactic morpho-syntactic analysis of a word transmitted using lexical rules, which are mainly used in MENA language technology tools, without taking into account contextual or semantic morphological implications. Therefore, it is necessary to have an automatic analysis tool taking into account the word sense and not only the morpho-syntactic category. Moreover, they are also based on statistical/stochastic models. These stochastic models, such as HMMs, have shown their effectiveness in different NLP applications: part-of-speech tagging, machine translation, speech recognition, etc. As an extension, we focus on language modeling using Recurrent Neural Network (RNN); given that morphological analysis coverage was very low in dialectal Arabic, it is significantly important to investigate deeply how the dialect data influence the accuracy of these approaches by developing dialectal morphological processing tools to show that dialectal variability can support to improve analysis.

Keywords: NLP, DL, ML, analyser, MSA, RNN, CNN

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Authors: John Lorenzo Bautista, Yoon-Joong Kim

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In this paper, a set of Filipino Phonetically Balanced Word list consisting of 250 words (PBW250) were constructed for a phoneme-level ASR system for the Filipino language. The Entropy Maximization is used to obtain phonological balance in the list. Entropy of phonemes in a word is maximized, providing an optimal balance in each word’s phonological distribution using the Add-Delete Method (PBW algorithm) and is compared to the modified PBW algorithm implemented in a dynamic algorithm approach to obtain optimization. The gained entropy score of 4.2791 and 4.2902 for the PBW and modified algorithm respectively. The PBW250 was recorded by 40 respondents, each with 2 sets data. Recordings from 30 respondents were trained to produce an acoustic model that were tested using recordings from 10 respondents using the HMM Toolkit (HTK). The results of test gave the maximum accuracy rate of 97.77% for a speaker dependent test and 89.36% for a speaker independent test.

Keywords: entropy maximization, Filipino language, Hidden Markov Model, phonetically balanced words, speech recognition

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Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri, Otache Innocent

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Giving the paucity of studies on IFRS adoption and quality of banks accounting quality, particularly in emerging economies, this study is motivated to investigate whether the Nigeria decision to adopt IFRS beginning from 1 January 2012 is associated with high quality accounting measures. Consistent with prior literatures, this study measure quality of financial statement information using earnings measurement, timeliness of loss recognition and value relevance. A total of twenty Nigeria banks covering a period of six years (2008-2013) divided equally into three years each (2008, 2009, 2010) pre adoption period and (2011, 2012, 2013) post adoption period were investigated. Following prior studies eight models were in all employed to investigate earnings management, timeliness of loss recognition and value relevance of Nigeria bank accounting quality for the different reporting regimes. Results suggest that IFRS adoption is associated with minimal earnings management, timely recognition of losses and high value relevance of accounting information. Summarily, IFRS adoption engenders higher quality of banks financial statement information compared to local GAAP. Hence, this study recommends the global adoption of IFRS and that Nigeria banks should embrace good corporate governance practices.

Keywords: IFRS, SAS, quality of accounting information, earnings measurement, discretionary accruals, non-discretionary accruals, total accruals, Jones model, timeliness of loss recognition, value relevance

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Authors: Feddaoui Amina

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Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.

Keywords: income, smoothing, 'Eckel', French companies

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Authors: Bubaker F. Shareia

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The aim of this paper is to determine a general frame of the auditor's legal responsibilities in Libya which were implied in professional codes and rules, these codes and rules were concerned with the auditor's rights and duties in conducting his professional duties. This will provide a background for the Libyan accounting profession, and the challenges in tailoring Auditors to meet third party's needs. Being informed of the kinds of legal responsibilities which the external auditors could face during conducting their duties. The study is based on a literature review and archival research, reinforced by a qualitative case study comprised of interviews, questionnaire and a study of internal documents. To reach such an understanding, the researcher designed two questionnaires for collecting the data. One questionnaire was distributed among the certified public accountant firms in Libya and the second was distributed among a group of randomly selected lawyers and judges in the same country. Most auditors agreed upon the determination of their responsibilities toward the state and they emphasized that their responsibilities toward their clients were limited to the accepted standards of auditing. Moreover, all auditors who were surveyed emphasized that there has never been any juridical claims against them, and as a consequence they have never paid any legal fines. This study focuses on one country, which does limit its generalisability. However, it also suggests fruitful research areas in considering the impact and challenge of the historic factors in the accounting profession in emerging economies.

Keywords: accounting, external auditor, legal responsibilities, libyan accounting profession

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Authors: R. W. A. V. A. Wijenayake, P. M. R. N. Fernando, S. Nilesh, M. D. G. M. S. Diddeniya, M. Weligodapola, P. Shamila

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The study is designed to examine the impact of a lifelong learning mindset on the career success of accounting and finance professionals in the western province of Sri Lanka. The learning mindset impacts the career success of accounting and finance professionals. The main objective of this study is to identify how the lifelong-learning mindset impacts on the career success of accounting and finance professionals. The lifelong learning mindset is the desire to learn new things and curiosity, resilience, and strategic thinking are the selected constructs to measure the lifelong learning mindset. Career success refers to certain objectives and emotional measures of improvement in one’s work life. The related variables of career success are measured through the number of promotions that have been granted in his/her work life. Positivism is the research paradigm, and the deductive approach is involved as this study relies on testing an existing theory. To conduct the study, the accounting and finance professionals in the western province in Sri Lanka were selected because most reputed international and local companies and specifically, headquarters of most of the companies are in western province. The responses cannot be collected from the whole population. Therefore, this study used a simple random sampling method, and the sample size was 120. Therefore, to identify the impact, 5-point Likert scale is used to perform this quantitative data. Required data gathered through an online questionnaire and the final outputs of the study will offer certain important recommendations to several parties such as universities, undergraduates, companies, and the policymakers to improve, help mentally and financially and motivate the students and the employees to continue their studies without ceasing after completion of their degree.

Keywords: career success, curiosity, lifelong learning mindset, resilience, strategic thinking

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Authors: Azene Tesfaye, Yohannes Petros, Habtamu Zeleke

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To evaluate genetic variation among Ethiopian lentil, laboratory experiment were conducted to screen 12 accessions of lentil (Lens culinaris M.) for salt tolerance. Seeds of 12 Lentil accessions were grown at laboratory (Petri dish) condition with different levels of salinity (0, 2, 4, and 8 dSm-1 NaCl) for 4 weeks. The experimental design was completely randomized design (CRD) in factorial combination with three replications. Data analysis was carried out using SAS software. Average germination time, germination percentage, seedling shoot and root traits, seedling shoot and root weight were evaluated. The two way ANOVA for varieties revealed statistically significant variation among lentil accession, NaCl level and their interactions (p<0.001) with respect to the entire parameters. It was found that salt stress significantly delays germination rate and decreases germination percentage, shoot and root length, seedling shoot and root weight of lentil accessions. The degree of decrement varied with accessions and salinity levels. Accessions 36120, 9235 and 36004 were better salt tolerant than the other accessions. As the result, it is recommended to be used as a genetic resource for the development of lentil accession and other very salt sensitive crop with improved germination under salt stress condition.

Keywords: accession, germination, lentil, NaCl, screening, seedling stage

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Authors: Mohammad Koushafar, Amir Hossein Khoshgoftarmanesh

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Due to water shortage, application of saline water for irrigation is an urgent requirement in agriculture. Thus, this study, the effect of calcium and potassium application as additive in saline root media for reduce salinity adverse effects was investigated on tomato growth in a hydroponic system with unequal distribution of salts in the root media, which was divided into two equal parts containing full Johnson nutrient solution and 40 mM NaCl solution, alone or in combination with KCl (6 mM), CaCl2 (4 mM), K+Ca (3+2 mM) or half-strength Johnson nutrient solution. The root splits were exchanged every 7 days. Results showed that addition of calcium, calcium-potassium and nutrition elements equivalent to half the concentration of Johnson formula to the saline-half of culture media minimized the reduction in plant growth caused by NaCl, although the addition of potassium to culture media was not effective. The greatest concentration of sodium was observed at the shoot of treatments which had the smallest growth. According to the results of this study, in the case of dynamic and non-uniform distribution of salts in the root media, by the addition of additive to the saline solution, it would be possible to use of saline water with no significant growth reduction.

Keywords: calcium, hydroponic, local salinity, potassium, salin water, tomato

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Authors: Bubaker F. Shareia

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The main aim of this paper is to set the parameters within which the study is to be conducted, specifically justifying the use of qualitative research, informed by theory. This paper argues that the social world is subjective in nature and may be accessed through the interpretive approach provided by the people involved in the context of the study. The paper defines and distinguishes between qualitative and quantitative research methodologies, explores Burrell and Morgan's framework for social research, and presents the study's adopted methodology and methods, with the rationale for these choices.

Keywords: accounting, methodologies, qualitative, quantitative research

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Authors: Gül Çevik

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This paper summarizes the work conducted to assess the root cause of the failure of a medium commercial vehicle leaf spring failed in service. Macro- and micro-fractographic analyses by scanning electron microscope as well as material verification tests were conducted in order to understand the failure mechanisms and root cause of the failure. Findings from the fractographic analyses indicated that failure mechanism is fatigue. Crack initiation was identified to have occurred from a point on the top surface near to the front face and to the left side. Two other crack initiation points were also observed, however, these cracks did not propagate. The propagation mode of the fatigue crack revealed that the cyclic loads resulting in crack initiation and propagation were unidirectional bending. Fractographic analyses have also showed that the root cause of the fatigue crack initiation and propagation was loading the part above design stress. Material properties of the part were also verified by chemical composition analysis, microstructural analysis by optical microscopy and hardness tests.

Keywords: leaf spring, failure analysis, fatigue, fractography

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Authors: Anocha Rojanapanich

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The purpose of this research is to develop and design an accounting management information system for convenient shop in Bangkok Thailand. The study applied the System Development Life Cycle (SDLC) for development which began with study and analysis of current data, including the existing system. Then, the system was designed and developed to meet users’ requirements via the internet network by use of application software such as My SQL for database management, Product diversity, Apache HTTP Server for Web Server and PHP Hypertext Preprocessor for an interface between web server, database and users. The system was designed into two subsystems as the main system, or system for head office, and the branch system for branch shops. These consisted of three parts which are classified by user management as shop management, inventory management and Point of Sale (POS) management and importance of cost information for decision making also as well as.

Keywords: accounting management information system, convenient shop, cost information for decision making system, development life cycle

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Authors: Nadezhda Kvatashidze, Elena Kharabadze

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It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

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Authors: Omolola A. Tajelawi, Hari L. Garbharran

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Revenue leakages are one of the major challenges manufacturers face in production processes, as most of the input materials that should emanate as products from the lines are lost as waste. Rather than generating income from material input which is meant to end-up as products, losses are further incurred as costs in order to manage waste generated. In addition, due to the lack of a clear view of the flow of resources on the lines from input to output stage, acquiring information on the true cost of waste generated have become a challenge. This has therefore given birth to the conceptualization and implementation of waste minimization strategies by several manufacturing industries. This paper reviews the principles and applications of three environmental management accounting tools namely Activity-based Costing (ABC), Life-Cycle Assessment (LCA) and Material Flow Cost Accounting (MFCA) in the manufacturing industry and their effectiveness in curbing revenue leakages. The paper unveils the strengths and limitations of each of the tools; beaming a searchlight on the tool that could allow for optimal resource utilization, transparency in production process as well as improved cost efficiency. Findings from this review reveal that MFCA may offer superior advantages with regards to the provision of more detailed information (both in physical and monetary terms) on the flow of material inputs throughout the production process compared to the other environmental accounting tools. This paper therefore makes a case for the adoption of MFCA as a viable technique for the identification and reduction of waste in production processes, and also for effective decision making by production managers, financial advisors and other relevant stakeholders.

Keywords: MFCA, environmental management accounting, resource efficiency, waste reduction, revenue losses

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Authors: Ngan Nguyen

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The study analyses adjectives collocating with the word ‘education’ in the American language of the Corpus of Global Web-based English using a combination of corpus linguistic and discourse analytical methods to examine not only language patterns but also social political ideologies around the topic. Significant conclusions are deduced: (1) there are a large number of adjectival collocates of the word education which have been identified and classified into four categories representing four different aspects of education: level, quality, forms and types of education; (2) education, as in combination with three first categories, carries the meaning as the act and process of teaching and learning while with the last category having the meaning of a particular kind of teaching or training; (3) higher education is the topic that gains most concerns from the American public; (4) five most significant ideologies are discovered from the corpus: higher education associates with financial affairs, higher education is an industry, monetary policy of the government on higher education, people require greater accessibility to higher education and people value higher education. The study contributes to the field of developing meanings of words through corpus analysis and the field of discourse analysis.

Keywords: adjectival collocation, American context, corpus linguistics, discourse analysis, education

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Authors: S. B. Rathna Kumar, Sandya K. Varudhini, Aparna Ravichandran

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Telugu is a south central Dravidian language spoken in Andhra Pradesh, a southern state of India. The available speech identification tests in Telugu have been developed to determine the communication problems of individuals having a flat frequency hearing loss. These conventional speech audiometric tests would provide redundant information when used on individuals with high-frequency sloping hearing loss because of better hearing sensitivity in the low- and mid-frequency regions. Hence, conventional speech identification tests do not indicate the true nature of the communication problem of individuals with high-frequency sloping hearing loss. It is highly possible that a person with a high-frequency sloping hearing loss may get maximum scores if conventional speech identification tests are used. Hence, there is a need to develop speech identification test materials that are specifically designed to assess the speech identification performance of individuals with high-frequency sloping hearing loss. The present study aimed to develop speech identification test for individuals with high-frequency sloping hearing loss in Telugu. Individuals with high-frequency sloping hearing loss have difficulty in perception of voiceless consonants whose spectral energy is above 1000 Hz. Hence, the word lists constructed with phonemes having mid- and high-frequency spectral energy will estimate speech identification performance better for such individuals. The phonemes /k/, /g/, /c/, /ṭ/ /t/, /p/, /s/, /ś/, /ṣ/ and /h/are preferred for the construction of words as these phonemes have spectral energy distributed in the frequencies above 1000 KHz predominantly. The present study developed two word lists in Telugu (each word list contained 25 words) for evaluating speech identification performance of individuals with high-frequency sloping hearing loss. The performance of individuals with high-frequency sloping hearing loss was evaluated using both conventional and high-frequency word lists under recorded voice condition. The results revealed that the developed word lists were found to be more sensitive in identifying the true nature of the communication problem of individuals with high-frequency sloping hearing loss.

Keywords: speech identification test, high-frequency sloping hearing loss, recorded voice condition, Telugu

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Authors: Manirath Wongsim

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AIS plays an important role in business management, strategic and can provide assistance in all phases of decision making. Thus, many organisations needs to be seen as well adopting AIS, which is critical to a company in order to organise, manage and operate process in all sections. In order to implement AIS successfully, it is important to understand the underlying factors that influence the AIS adoption. Therefore, this research intends to study this perspective of factors influence and impact on AIS adoption’s success. The model has been designed to illustrate factors influences in AIS adoption. It also attempts to identify the critical success factors that organisations should focus on, to ensure the adoption on accounting process. This framework will be developed from case studies by collecting qualitative and quantitative data. Case study and survey methodology were adopted for this research. Case studies in two Thai- organisations were carried out. The results of the two main case studies suggested 9 factors that may have impact on in AIS adoption. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Thailand Accountant, and Thailand Computer Society to further develop and test the research framework. The top three critical factors for ensuring AIS adoption were: top management commitment, steering committees, and Technical capability of AIS personnel. That is, it is now clear which factors impact in AIS adoption, and which of those factors are critical success factors for ensuring AIS adoption successes

Keywords: accounting information system, accounting information systems adoption, and inflecting AIS adoption

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Authors: Benedict Ita, Peter Okoi

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In this work, the concept of the extended Nikiforov-Uvarov technique is discussed and employed to obtain the exact bound state energy eigenvalues and the corresponding normalized eigenfunctions of the inverse square root potential. With expressions for the exact energy eigenvalues and corresponding eigenfunctions, the expressions for the expectation values of the inverse separation-squared, kinetic energy, and the momentum-squared of the potential are presented using the Hellmann Feynman theorem. For visualization, algorithms written and implemented in Python language are used to generate tables and plots for l-states of the energy eigenvalues and some expectation values. The results obtained here may find suitable applications in areas like atomic and molecular physics, chemical physics, nuclear physics, and solid-state physics.

Keywords: Schrodinger equation, Nikoforov-Uvarov method, inverse square root potential, diatomic molecules, Python programming, Hellmann-Feynman theorem, second order differential equation, matrix algebra

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Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings.

Keywords: accounting standards, financial reporting, financial statement, simplification

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Authors: Kiran Nawaz, Ahmad Ali Shahid, Sehrish Iftikhar, Waheed Anwar, Muhammad Nasir Subhani

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Chili (Solanum annum L.) attacks by many fungal pathogens, including members of Oomycetes which are responsible for root rot in different chili growing areas of the world. Oomycetes pathogens cause economic losses in different regions of the Pakistan. Most of the plant tissues, including roots, crowns, fruit, and leaves, are vulnerable to Phytophthora capsici. It is very difficult to manage the Phytophthora root rot of chili as many commercial varieties are tremendously vulnerable to P. capsici. The causal agent of the disease was isolated on corn meal agar (CMA) and identified on a morphological basis by using available taxonomic keys. The pathogen was also confirmed on the molecular basis through internal transcribed spacer region and with other molecular markers.The Blastn results showed 100% homology with already reported sequences of P. capsici in NCBI database. Most of the farmers have conventionally relied on foliar fungicide applications to control Phytophthora root rot in spite of their incomplete effectiveness. In this study, in vitro plate assay, seed soaking and foliar applications of 6 fungicides were evaluated against root rot of chili. In vitro assay revealed that significant inhibition of linear growth was obtained with Triflumizole at 7.0%, followed by Thiophanate methyl (8.9%), Etridiazole (6.0%), Propamocarb (5.9%) and 7.5% with Mefenoxam and Iprodione for P. capsici. The promising treatments of in vitro plate bioassay were evaluated in pot experiments under controlled conditions in the greenhouse. All fungicides were applied after at 6-day intervals. Results of pot experiment showed that all treatments considerably inhibited the percentage of P. capsici root rot incidence. In addition, application of seed soaking with all six fungicides combined with the foliar spray of the same components showed the significant reduction in root rot incidence. The combine treatments of all fungicides as in vitro bioassay, seed soaking followed by foliar spray is considered non-harmful control methods which have advantages and limitation. Hence, these applications proved effective and harmless for the management of soil-borne plant pathogens.

Keywords: blastn, bioassay, corn meal agar(CMA), oomycetes

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Authors: Nadzira Yahaya, Saunah Zainon, Marshita Hashim, Ruhaya Atan

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Non-profit organizations (NPOs) in Malaysia are diverse in their origins, structures, objectives, and stakeholders. The largest category of NPOs is from charity and religious category while many other categories such as youth, professionals, women, education and mutual benefits either operate independently or controlled by governments. NPOs have stewardship obligations to their stakeholders and other users of their annual reports, including the public at large. The existing accounting practices without the proper framework of the preparation and presentation of annual reports resulted in a lack of uniformity in the preparation and presentation of NPOs annual reports. Furthermore, a lack of awareness of the applicability of accounting standards and the adoption of different bases of accounting resulted in the need for framework in the preparation and presentation of financial statements for true and fair view of the state of affairs and the operating result of the NPOs activities. This study presents the proposed framework for the preparation and presentation of NPOs annual reports to help the organizations provide high-quality reporting for them to be accountable for good stewardship.

Keywords: annual reports, framework, NPOs, preparation and presentation

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Authors: Vijay Shankar

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In the era of water scarcity, effective use of water via irrigation requires good methods for determining crop water needs. Implementation of irrigation scheduling programs requires an accurate estimate of water use by the crop. Moisture depletion from the root zone represents the consequent crop evapotranspiration (ET). A numerical model for simulating soil water depletion in the root zone has been developed by taking into consideration soil physical properties, crop and climatic parameters. The governing differential equation for unsaturated flow of water in the soil is solved numerically using the fully implicit finite difference technique. The water uptake by plants is simulated by using three different sink functions. The non-linear model predictions are in good agreement with field data and thus it is possible to schedule irrigations more effectively. The present paper describes irrigation scheduling based on moisture depletion from the different layers of the root zone, obtained using different sink functions for three cash, oil and forage crops: cotton, safflower and barley, respectively. The soil is considered at a moisture level equal to field capacity prior to planting. Two soil moisture regimes are then imposed for irrigated treatment, one wherein irrigation is applied whenever soil moisture content is reduced to 50% of available soil water; and other wherein irrigation is applied whenever soil moisture content is reduced to 75% of available soil water. For both the soil moisture regimes it has been found that the model incorporating a non-linear sink function which provides best agreement of computed root zone moisture depletion with field data, is most effective in scheduling irrigations. Simulation runs with this moisture uptake function result in saving 27.3 to 45.5% & 18.7 to 37.5%, 12.5 to 25% % &16.7 to 33.3% and 16.7 to 33.3% & 20 to 40% irrigation water for cotton, safflower and barley respectively, under 50 & 75% moisture depletion regimes over other moisture uptake functions considered in the study. Simulation developed can be used for an optimized irrigation planning for different crops, choosing a suitable soil moisture regime depending upon the irrigation water availability and crop requirements.

Keywords: irrigation water, evapotranspiration, root uptake models, water scarcity

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Authors: Shabnam Alizadeh, Hatice Dumanoglu

Abstract:

Plant tissue culture is a substantial plant propagation technique for mass clonal production throughout the year, regardless of time in fruit species. However, the rooting achievement must be enhanced in the difficult-to-root genotypes. Classical auxin applications in clonal propagation of these genotypes are inadequate to solve the rooting problem. Nanoparticles having different physical and chemical properties from bulk material could enhance the rooting success of controlled release of these substances when loaded with auxin due to their ability to reach the active substance up to the target cells as a carrier system.The purpose of this study is to investigate the effects of zinc oxide nanoparticles loaded with indole-3-acetic acid (IAA-nZnO) and indole-3-butyric acid (IBA-nZnO) on in vitro rooting of microcuttings in a difficult-to-root apple genotype (Malus domestica Borkh.). Rooting treatments consisted of IBA or IAA at concentrations of 0.5, 1.0, 2.0, 3.0 mg/L; nZnO, IAA-nZnO and IBA-nZnO at doses of 0.0, 1.0, 2.0, 3.0, 4.0, 5.0, 6.0 mg/L were used. All components were added to the Murashige and Skoog (MS) basal medium at strength ½ with 2% sucrose and 0.7% agar before autoclaving. In the study, no rooting occurred in control and nZnO applications. Especially, 1.0 mg/L and 2.0 mg/L IBA-nZnO nanoparticle applications (containing 0.5 mg/L and 0.9 mg/L IBA), respectively with rooting rates of 40.3% and 70.4%, rooting levels of 2.0±0.4 and 2.3±0.4, 2.6±0.7 and 2.5±0.6 average root numbers and 20.4±1.6 mm and 20.2±3.4 mm average root lengths put forward as effective applications.

Keywords: Auxin, Malus, nanotechnology, zinc oxide nanoparticles

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Authors: Mehdi Soltani Howyzeh, Neda Kardoni, Mani Mojadam

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To evaluate the vigor of wheat seeds and stress of premature aging effects on germination percentage, root length and shoot length of five wheat cultivars that include Vynak, Karkheh, Chamran, Star and Kavir which underwent a period of zero, two, three, four days in terms of premature aging with 41 °C temperature and 100% relative humidity. Seed germination percentage, root length and shoot length in these conditions were measured. This experiment was conducted as a factorial completely randomized design with four replications in laboratory conditions. The results showed that each of aging treatments used in this experiment can be used to detect differences in vigor of wheat varieties. Wheat cultivars illustrated significant differences in germination percentage, root length and shoot length in terms of premature aging. The wheat cultivars; Astar and Vynak had maximum germination percentage and Karkheh, respectively Kavir and Chamran had lowest percentage of seed germination. Reactions of root and shoot length of wheat cultivars was also different. The results showed that the seeds with a stronger vigor affected less in premature aging condition and the difference between the percentage of seed germination under normal conditions and stress was significant and the seeds with the weaker vigor were more sensitive to the premature aging stress and the premature aging had more severe negative impact on seed vigor.

Keywords: wheat cultivars, seed vigor, premature aging effects, germination

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Authors: Rania Hanafi Mahmoud Said, Rasha Mohamed Taha

Abstract:

Background: A recent study has explored the potential of an approach to treating infected root canals using a combination of Mineral Trioxide Aggregate (MTA) and Tetracycline-loaded Nanochitosan. Material and methods: Forty dogs were included in the study, with infected periapical areas induced by leaving access openings in their teeth for four months. Bacteriological samples from the infected root canals were collected and managed anaerobically to identify and count the different microorganisms present. The most common microorganisms detected were Prevotella oris, Fusobacterium nucleatum, Streptococcus viridans, Enterococcus faecalis, Clostridium subterminale, Porphyromonas gingivalis, and Peptostreptococcus anaerobius. The dogs were divided into four groups based on the sealant used to treat the infected periapical areas: Group I: Negative control (no treatment) Group II: Positive control (MTA only) Group III: MTA + tetracycline Group IV: MTA + tetracycline loaded on nanochitosan Results: Periapical areas in Group IV showed significantly more bone healing than those in Groups I, II, and III. The newly formed bone was evaluated radiographically, histologically, and immunohistochemically using Osteopontin (OSP) antibodies. Data collected was statistically analysed using SPSS software at a 0.05 significance level. Conclusion: The study concluded that the combined use of Tetracycline-loaded Nanochitosan and MTA presents a promising approach for the treatment of infected root canals. The potent antimicrobial activity of Tetracycline-loaded Nanochitosan, along with the biocompatibility and desirable properties of MTA, may synergistically contribute to improved clinical outcomes in endodontic therapy. This study has important implications for the clinical management of infected root canals. The combination of Tetracycline-loaded Nanochitosan and MTA could provide a more effective and efficient means of treating these challenging cases. Further research is needed to confirm these findings in humans and to optimize the treatment protocol.

Keywords: mineral trioxide aggregate, tetracycline-loaded nanochitosan, periapical infection, osteopontine

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Authors: Nutthapat Kaewrattanapat, Wannarat Bunchongkien

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The purposes of this research are to study and develop the algorithm of Thai spoonerism words by semi-automatic computer programs, that is to say, in part of data input, syllables are already separated and in part of spoonerism, the developed algorithm is utilized, which can establish rules and mechanisms in Thai spoonerism words for bi-syllables by utilizing analysis in elements of the syllables, namely cluster consonant, vowel, intonation mark and final consonant. From the study, it is found that bi-syllable Thai spoonerism has 1 case of spoonerism mechanism, namely transposition in value of vowel, intonation mark and consonant of both 2 syllables but keeping consonant value and cluster word (if any). From the study, the rules and mechanisms in Thai spoonerism word were applied to develop as Thai spoonerism word software, utilizing PHP program. the software was brought to conduct a performance test on software execution; it is found that the program performs bi-syllable Thai spoonerism correctly or 99% of all words used in the test and found faults on the program at 1% as the words obtained from spoonerism may not be spelling in conformity with Thai grammar and the answer in Thai spoonerism could be more than 1 answer.

Keywords: algorithm, spoonerism, computational linguistics, Thai spoonerism

Procedia PDF Downloads 234

Authors: Oshienemen Albert

Abstract:

Human’s activities could be pointed as the root cause of almost all environmental damages/ disasters as we contribute to the activities that are currently damaging the ozone layers (global warming), unusual environmental changes and extreme weather conditions (climate change) in recent times. Nigeria just as every other disaster-prone nation is faced with different types of disasters and environmental calamities, starting from terrorist displacement disasters, flood, drought and oil spill hazards. Oil spillage as an environmental disaster has great consequences not just on the environment but on human health, economy and the entire populace that might be involved, which deem necessary to look into the root causes of the incidents and how it can be curtailed. The different incidents of oil spillages and other oil production consequent on the environment is alarming in the Nigerian context and cannot be overemphasized without a critical investigation and synthesis. This paper investigates the root causes of environmental pollution induced by oil spill hazards from petroleum activities within Niger Delta communities of effects and detailed the potential solutions to reduce the causal factors and reoccurrence of the incidents. This study adopts a desk-based approach, interviews with key members of communities which consist of chiefs, youth leaders, and key women within the high environmental damaged communities. Also, Interviews were conducted with environmental expertise representatives from the oil and gas sectors and representatives from oil spill-related agency. Data were analyzed using thematic techniques. The study shows different influencing factors of sabotage and vandalism of oil facilities as such; marginalization, deprivation of resources utility and resource derivation principles were identified as major contributors to vandalism and sabotage act. The study proposed potential strategies to curtail the root causes of sabotage and vandalism as the major causes of environmental devastations in Nigeria.

Keywords: environment, oil spill hazards, Niger delta, Nigeria

Procedia PDF Downloads 190

Authors: Kowit Pimpuang

Abstract:

Through analysis of the Pali-Sanskrit (PL-SKT) terms and their uses in reflecting political society of Thailand, the objectives of this study were to explore PL-SKT word formation and its semantic changes employed in the political society of Thailand and to explore the political reflection of Thai society through their uses. Conceptual framework of this study consists of (1) use of PL-SKT word formation namely, primary derivative (Kitaka), secondary derivative (Tathita), compound (Samasa) and prefix (Upasagga), (2) semantic changes namely; widening, narrowing and transferring of meaning, and (3) political reflection of Thai society. Qualitative method was employed in this study and data were collected from Thai Newspapers. It was found that there were uses of the four kinds of word formation in formatting the new political terms concerned namely, primary derivative, secondary derivative, compound and prefix leading by compound through the following three semantic changes; widening, narrowing and transferring, in order to make clear in understanding. Furthermore, PL-SKT terms were employed in reflecting Thai politics caused by democratic conflicts through the bureaucracy, plutocracy, businessocracy and juristocracy respectively. Later, there have been political business groups and their corruption problems in political society of Thailand.

Keywords: Pali, Sanskrit, reflection, politics, Thailand

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Authors: Yasir Arafat, Asma Shah, Hua Shao

Abstract:

Background and Aims: Legume/cereal intercropping is used worldwide for enhancement in biomass and yield of cereal crops. However, because of intercropping, the belowground biological and chemical interactions and their effect on physiological parameters and yield of crops are limited. Methods: Wheat faba bean (WF) intercropping was designed to understand the underlying changes in the soil's chemical environment, soil microbial communities, and effect on growth and yield parameters. Experimental plots were established as having no root partition (NRP), semi-root partition (SRP), complete root partition (CRP), and their sole cropping (CK). Low molecular weight organic acids (LMWOAs) were determined by GC-MS, and high throughput sequencing of the 16S rRNA gene was carried out to screen microbial structure and composition in different root partitions of the WF intercropping system. Results: We show that intercropping induced a shift in the relative abundance of some genera of plant growth promoting rhizobacteria (PGPR) such as Allorhizobium, Neorhizobium, Pararhizobium, and Rhizobium species and resulted in better growth and yield performance of wheat. Moreover, as the plant's distance of wheat from faba beans decreased, the diversity of microbes increased, and a positive effect was observed on physiological traits and crop yield. Furthermore, an abundance and positive correlations of palmitic acid, arachidic acid, stearic acid, and 9-Octadecenoic with PGPR were recorded in the root zone of WF intercropping, which can play an important role in this facilitative mechanism of enhancing growth and yield of cereals. Conclusion: The two treatments clearly affected soil microbial and chemical composition, which can be reflected in growth and yield enhancement.

Keywords: intercropping, microbial community, LMWOAs, PGPR, soil chemical environment

Procedia PDF Downloads 82