Search results for: root word of accounting hasaba

Authors: Sandhya Baskaran, Hari Kumar Nagabushanam

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Sarcasm sentiment recognition is an area of natural language processing that is being probed into in the recent times. Even with the advancements in NLP, typical translations of words, sentences in its context fail to provide the exact information on a sentiment or emotion of a user. For example, if something bad happens, the statement ‘That's just what I need, great! Terrific!’ is expressed in a sarcastic tone which could be misread as a positive sign by any text-based analyzer. In this paper, we are presenting a unique real time ‘word with its tone’ spotting technique which would provide the sentiment analysis for a tone or pitch of a voice in combination with the words being expressed. This hybrid approach increases the probability for identification of special sentiment like sarcasm much closer to the real world than by mining text or speech individually. The system uses a tone analyzer such as YIN-FFT which extracts pitch segment-wise that would be used in parallel with a speech recognition system. The clustered data is classified for sentiments and sarcasm score for each of it determined. Our Simulations demonstrates the improvement in f-measure of around 12% compared to existing detection techniques with increased precision and recall.

Keywords: sarcasm recognition, tone-word spotting, natural language processing, pitch analyzer

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Authors: Mala Tankam Carine, Kekeunou Sévilor, Nukenine Elias

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Storage and preservation of agricultural products remain the only conditions ensuring the almost permanent availability of foodstuffs. However, infestations due to insects and microorganisms often occur. Callosobruchus maculatus is a pest that causes a lot of damage to cowpea stocks in the tropics. Several methods are adopted to limit their damage, but the use of synthetic chemical insecticides is the most widespread. Biopesticides in sustainable agriculture respond to several environmental, economic and social concerns while offering innovative opportunities that are ecologically and economically viable for producers, workers, consumers and ecosystems. Our main objective is to evaluate the insecticidal efficacy of binary combinations of Fossilshield with root-bark powder of Securidaca longepedunculata against Callosobruchus maculatus in stored cowpea Vigna unguiculata. Laboratory bioassays were conducted in stored grains to evaluate the toxicity of root-bark powder of Securidaca longepedunculata alone or combined with diatomaceous earth Fossil-Shield ® against C. maculatus. Twenty-hour-old adults of C. maculatus were exposed to 50g of cowpea seeds treated with four doses (10, 20, 30, and 40g/kg) of root-bark powder of S. longepedunculata, on the one hand, and (0.5, 1, 1.5, and 2 g/kg) on DE and binary combinations on the other hand. 0g/kg corresponded to untreated control. Adult mortality was recorded up to 7 days (d) post-treatment, whereas the number of F1 progeny was assessed after 30 d. Weight loss and germinative ability were conducted after 120 d. All treatments were arranged according to a completely randomized block with four replicates. The combined mixture of S. longepedunculata and DE controlled the beetle faster compared to the root-bark powder of S. longepedunculata alone. According to the Co-toxicity coefficient, additive effect of binary combinations was recorded at 3-day post-exposure time with the mixture 25% FossilShield + 75% S. longepedunculata. A synergistic action was observed after 3-d post-exposure at mixture 50% FossilShield + 50% S. longepedunculata and at 1-d and 3-d post-exposure periods at mixture 75% FossilShield + 25% S. longepedunculata. The mixture 25% FossilShield + 75% S. longepedunculata induced a decreased progeny of 6 times fewer individuals for 4.5 times less weight loss and 2, 9 times more sprouted grains than with root-bark powder of S. longepedunculata. The combination of FossilShield + S. longepedunculata was more potent than root-bark powder of S. longepedunculata alone, although the root-bark powder of S. longepedunculata caused significant reduction of F1 adults compared to the control. Combined action of botanical insecticides with FossilShield as a grain protectant in an integrated pest management approach is discussed.

Keywords: diatomaceous earth, cowpea, callosobruchus maculatus, securidaca longepedunculata, combined action, co-toxicity coefficient

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Authors: Mark De Ste Croix, Jonathan Hughes, Francisco Ayala, Michal Lehnert

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There are well-known challenges to implementing injury prevention training for youth players but no data are available on the knowledge and understanding of deliverers of such programmes at grass root level. To increase adoption and adherence to such programmes coach knowledge and understanding of injury risk and prevention is essential. Therefore, the purpose of this study was to examine grass-root coaches knowledge and understanding of injury risk and prevention in youth players. 68 grass root coaches (18 females and 50 males) who were attending a one-day injury prevention workshop completed a modified validated questionnaire exploring knowledge and understanding of injury risk and prevention in youth players. Only 59% of coaches agreed that youth players are at a high risk of suffering an injury. There were high levels of agreement that injuries can have negative impacts on team performance (75%) and can cause physical problems in later life (85%), however only around half of coaches felt that injuries affect youth players current quality of life (59%). There was strong agreement that it is possible to prevent injuries in youth players (84%), but coaches were generally unaware of programs to help prevent injuries (84%), and only 9% used some form of injury prevention program. Despite this, nearly all coaches felt that their coaching could benefit from a greater understanding of growth and maturation (91%), injury prevention programmes (91%) and specific exercises (93%) for youth athletes. 17% of coaches rated their knowledge of injury prevention as good/very good at the start of the workshop and this increased to 94% at the end of the workshop. 62% of coaches identified their attitude towards injury prevention as indifferent at the start of the workshop compared with only 1% at the end. Only 14% of coaches at the start of the workshop were confident to deliver an injury prevention session but 83% stated they were confident by the end of the workshop. Finally, 98% of coaches felt that the workshop provided them with the confidence and the knowledge to deliver an injury prevention session and 98% suggested that they would implement injury prevention into their coaching. These data suggest that there is a lack of understanding of grass root coaches that children are a high-risk group for injuries, and that such injuries impact on current quality of life. Despite understanding that injuries can be prevented most grass root coaches do not have the knowledge to implement injury prevention into their coaching and very few do. There is a common consensus amongst these coaches that a greater understanding of such programmes will enhance their coaching. The injury prevention workshop appears to have increased the knowledge and changed the attitude of coaches towards injury prevention. All coaches felt that the workshop provided them with the tools to adopt, implement and deliver injury prevention in their coaching. These data highlight that there is a clear need for education regarding injury risk and prevention to be embedded within the coach education pathway, especially at grass root level.

Keywords: coach education, injury prevention, knowledge, and understanding, youth

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Authors: Ghulam Hassan Abbasi, Moazzam Jamil, Ghazala Akhtar, M.Anwar-ul-Haq

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Heavy metals are significant pollutants in environment and their toxicity is a problem for survival of living things while salicylic acid (SA) is signaling and ubiquitous bioactive molecule that regulates cellular mechanism in plants under stress condition. Therefore, exogenous application of salicylic acid (SA) under chromium stress in two chickpea varieties were investigated in hydroponic experiment with five treatments comprising of control, 5 µM Cr + 5 mM SA, 5µM Cr + 10 mM SA, 10µM Cr + 5 mM SA, and 10µM Cr + 10 mM SA. Results revealed that treatments of plants with 10 mM SA application under both 5 µM Cr and 10 µM Cr stress resulted in maximum improvement in plant morphological attributes (root and shoot length, root and shoot fresh and dry weight, membrane stability index and relative water contents) relative to 5 mM SA application in both chickpea varieties. Results regarding Cr concentration showed that Cr was more retained in roots followed by shoots and maximum reduction in Cr uptake was observed at 10 mM SA application. Chickpea variety BRC-61 showed maximum growth and least concentration of Cr in root and shoot relative to BRC-390 variety.

Keywords: chromium, Chickpea, salicylic acid, growth

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Authors: Olusegun D. Badewa, E. K. Tsado, A. S. Gana, K. D. Tolorunse, R. U. Okechukwu, P. Iluebbey, S. Ibrahim

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Farmers are faced with varying production challenges ranging from unstable weather due to climate change, low yield, malnutrition, cattle invasion, and bush fires that have always affected their livelihood. Research effort must therefore be centered on improving farmers’ livelihood, nutrition, and health by providing early bulking biofortified cassava varieties that could be harvested earlier with reasonable root yield and thereby preventing long stay of the crop on their farmland. This study evaluated cassava genotypes at different harvesting months of 3, 6, 9, and 12 months after planting in order to evaluate their bulking rate at different agroecology of Mokwa and Ubiaja. Data were collected on fresh storage root yield, Harvest index, and Dry matter content. It was shown from the study that traits FSRY, HI, and DM were significant for genotype and months after planting and variable among the genotype while location had no effect on the yield traits. Early bulking genotypes were not high yielding and showed discontinuity at some point across the months. The retrogression in yield performance across months had no effect on the highest yielding. Also, for all the genotypes and across evaluated months, FSRY reduces at 9 MAP due to a reduction in dry matter content during the same month, and the best performing genotype was the genotype IBA90581, followed by IBA120036, IBA130896, and IBA980581 while the least performing was genotype IBA130818.

Keywords: early bulking, dry mater, harvest index, high yielding, root yield

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Authors: Carlo Gadingan

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Swardspeak, as a language, highlights the exclusive identity of the Filipino gay men and the oppression they are confronted in the society. This paper presents a morphological analysis of swardspeak in the Philippines. Specifically, it aims to find out the common morphological processes involved in the construction of codes that may unmask the nature of swardspeak as a language. 30 purposively selected expert users of swardspeak from Luzon, Visayas, and Mindanao were asked to codify 30 natural words through the Facebook Messenger application. The results of the structural analysis affirm that swardspeak follows no specific rules revealing complicated combinations of clipping/stylized clipping, borrowing, connotation through images, connotation through actions, connotation through sounds, affixation, repetition, substitution, and simple reversal. Moreover, it was also found out that most of these word formation processes occur in all word classes which indicate that swardspeak is very unpredictable. Although different codes are used for the same words, there are still codes that are really common to all homosexuals and these are Chaka (ugly), Crayola (cry), and Aida (referring to a person with AIDS). Hence, the prevailing word formation processes explored may be termed as observed time-specific patterns because the codes documented in this study may turn obsolete and may be replaced with novel ones in a matter of weeks to month, knowing the creativity of homosexuals and the multiplicity of societal resources which can be used to make the codes more opaque and more confusing for non-homosexuals.

Keywords: codes, homosexuals, morphological processes, swardspeak

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Authors: Fetah Eren, Ismail Sahin, Ismail Celik, Ahmet Oguz Akturk

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The aim of this study is to discover secondary school students’ perceptions related to information technologies and the connections between concepts in their cognitive structures. A word association test consisting of six concepts related to information technologies is used to collect data from 244 secondary school students. Concept maps that present students’ cognitive structures are drawn with the help of frequency data. Data are analyzed and interpreted according to the connections obtained as a result of the concept maps. It is determined students associate most with these concepts—computer, Internet, and communication of the given concepts, and associate least with these concepts—computer-assisted education and information technologies. These results show the concepts, Internet, communication, and computer, are an important part of students’ cognitive structures. In addition, students mostly answer computer, phone, game, Internet and Facebook as the key concepts. These answers show students regard information technologies as a means for entertainment and free time activity, not as a means for education.

Keywords: word association test, cognitive structure, information technology, secondary school

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Authors: Shiva Mardani, Mehdi Nasr-Esfahani, Majid Olia, Hamid Molahosseini, Hamed Hassanzadeh Khankahdani

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Plant-parasitic nematodes cause serious diseases on plants and effectively reduce food production in quality and quantity worldwide, with at least 17 nematode species in the three important and major genera, including Meloidogyne, Heterodera, and Pratylenchus. Root-knot nematodes (RKN), Meloidogyne spp. with the dominant species, Meloidogynejavanica, are considered as the important plant pathogens of agricultural products globally. The hosts range can be vegetables, bedding plants, grasses, shrubs, numerous weeds, and trees, including forests. In this study, chemical management was carried out on RKN, M. javanica, to investigate the efficacy of Iranian Abamectin insecticide product [acaricide Abamectin (Vermectin® 2% EC, Gyah Corp., Iran)] verses imported normal Abamectin available in the Iran markets [acaricide Abamectin (Vermectin® 1.8% EC, Cropstar Chemical Industry Co., Ltd.)] each of which at the rate of 8 L./ha, on Tomatoes, Solanumlycopersicum L., (No. 29-41, Dutch company Siemens) as a test plant, and the controls (infested to RKN and without any chemical pesticides treatments); and (sterile soil without any RKN and chemical pesticides treatments) at the greenhouse in Isfahan, Iran. The trails were repeated thrice. The results indicated a highly significant reduction in RKN population and an increase in biomass parameters at 1% level of significance, respectively. Relatively similar results were obtained in all the three experiments conducted on tomato root-knot nematodes. The treatments of Gyah-Abamectin (51.6%) and external Abamectin (40.4%) had the highest to least effect on reducing the number of larvae in the soil compared to the infected controls, respectively. Gyah-Abamectin by 44.1% and then external one by 31.9% had the highest effect on reducing the number of larvae and eggs in the root and 31.4% and 24.1% reduction in the number of galls compared to the infected controls, respectively. Based on priority, Gyah-Abamectin (47.4 % ) and external Abamectin (31.1 %) treatments had the highest effect on reducing the number of egg- masses in the root compared to the infected controls, with no significant difference between Gyah-Abamectin and external Abamectin. The highest reproduction of larvae and egg in the root was observed in the infected controls (75.5%) and the lowest in the healthy controls (0.0%). The highest reduction in the larval and egg reproduction in the roots compared to the infected controls was observed in Gyah-Abamectin and the lowest in the external one. Based on preference, Gyah-Abamectin (37.6%) and external Abamectin (26.9%) had the highest effect on the reduction of the larvae and egg reproduction in the root compared to the infected controls, respectively. Regarding growth parameters factors, the lowest stem length was observed in external Abamectin (51.9 cm), with nosignificantly different from Gyah-Abamectin and healthy controls. The highest root fresh weight was recorded in the infected controls (19.81 gr.) and the lowest in the healthy ones (9.81 gr.); the highest root length in the healthy controls (22.4 cm), and the lowest in the infected controls and external Abamectin (12.6 and 11.9 cm), respectively. Conclusively, the results of these three tests on tomato plants revealed that Gyah-Abamectin 2% compared to external Abamectin 1.8% is competitive in the chemical management of the root nematodes of these types of products and is a suitable alternative in this regard.

Keywords: solanum lycopersicum, vermectin, biomass, tomato

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Authors: Insiya Bhalloo

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It is quite common in the Muslim faith for non-Arabic speakers to be able to convert written Arabic, especially Quranic Arabic, into a phonological code without significant semantic or syntactic knowledge. This is due to prior experience learning to read the Quran (a religious text written in Classical Arabic), from a very young age such as via enrolment in Quranic Arabic classes. As compared to native speakers of Arabic, these Arabic readers do not have a comprehensive morpho-syntactic knowledge of the Arabic language, nor can understand, or engage in Arabic conversation. The study seeks to investigate whether mere phonological experience (as indicated by the Arabic readers’ experience with Arabic phonology and the sound-system) is sufficient to cause phonological-interference during word recognition of previously-heard words, despite the participants’ non-native status. Both native speakers of Arabic and non-native speakers of Arabic, i.e., those individuals that learned to read the Quran from a young age, will be recruited. Each experimental session will include two phases: An exposure phase and a test phase. During the exposure phase, participants will be presented with Arabic words (n=40) on a computer screen. Half of these words will be common words found in the Quran while the other half will be words commonly found in Modern Standard Arabic (MSA) but either non-existent or prevalent at a significantly lower frequency within the Quran. During the test phase, participants will then be presented with both familiar (n = 20; i.e., those words presented during the exposure phase) and novel Arabic words (n = 20; i.e., words not presented during the exposure phase. ½ of these presented words will be common Quranic Arabic words and the other ½ will be common MSA words but not Quranic words. Moreover, ½ the Quranic Arabic and MSA words presented will be comprised of nouns, while ½ the Quranic Arabic and MSA will be comprised of verbs, thereby eliminating word-processing issues affected by lexical category. Participants will then determine if they had seen that word during the exposure phase. This study seeks to investigate whether long-term phonological memory, such as via childhood exposure to Quranic Arabic orthography, has a differential effect on the word-recognition capacities of native Arabic speakers and Arabic readers; we seek to compare the effects of long-term phonological memory in comparison to short-term phonological exposure (as indicated by the presentation of familiar words from the exposure phase). The researcher’s hypothesis is that, despite the lack of lexical knowledge, early experience with converting written Quranic Arabic text into a phonological code will help participants recall the familiar Quranic words that appeared during the exposure phase more accurately than those that were not presented during the exposure phase. Moreover, it is anticipated that the non-native Arabic readers will also report more false alarms to the unfamiliar Quranic words, due to early childhood phonological exposure to Quranic Arabic script - thereby causing false phonological facilitatory effects.

Keywords: modern standard arabic, phonological facilitation, phonological memory, Quranic arabic, word recognition

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Authors: Eyup Dogan

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The number of research articles analyzing the integration properties of energy variables has rapidly increased in the energy literature for about a decade. The stochastic behaviors of energy variables are worth knowing due to several reasons. For instance, national policies to conserve or promote energy consumption, which should be taken as shocks to energy consumption, will have transitory effects in energy consumption if energy consumption is found to be stationary in one country. Furthermore, it is also important to know the order of integration to employ an appropriate econometric model. Despite being an important subject for applied energy (economics) and having a huge volume of studies, several known limitations still exist with the existing literature. For example, many of the studies use aggregate energy consumption and national level data. In addition, a huge part of the literature is either multi-country studies or solely focusing on the U.S. This is the first study in the literature that considers a form of energy consumption by sectors at sub-national level. This research study aims at investigating unit root properties of electricity consumption for 12 regions of Turkey by four sectors in addition to total electricity consumption for the purpose of filling the mentioned limits in the literature. In this regard, we analyze stationarity properties of 60 cases . Because the use of multiple unit root tests make the results robust and consistent, we apply Dickey-Fuller unit root test based on Generalized Least Squares regression (DFGLS), Phillips-Perron unit root test (PP) and Zivot-Andrews unit root test with one endogenous structural break (ZA). The main finding of this study is that electricity consumption is trend stationary in 7 cases according to DFGLS and PP, whereas it is stationary process in 12 cases when we take into account the structural change by applying ZA. Thus, shocks to electricity consumption have transitory effects in those cases; namely, agriculture in region 1, region 4 and region 7, industrial in region 5, region 8, region 9, region 10 and region 11, business in region 4, region 7 and region 9, total electricity consumption in region 11. Regarding policy implications, policies to decrease or stimulate the use of electricity have a long-run impact on electricity consumption in 80% of cases in Turkey given that 48 cases are non-stationary process. On the other hand, the past behavior of electricity consumption can be used to predict the future behavior of that in 12 cases only.

Keywords: unit root, electricity consumption, sectoral data, subnational data

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Authors: Omowunmi Amao

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Sansevieria liberica belongs to the family Agavaceae (Ruscaceae or Dracaenaceae). They are widely distributed throughout the tropics. Literature review suggests that in Nigeria, the leaves and roots of Sansevieria liberica are used in traditional medicine for the treatment of asthma, abdominal pains, colic, diarrhea, eczema, gonorrhea, hemorrhoids, hypertension, monorrhagia, piles, sexual weakness, snake bites, and wounds of the foot. In this context, the standardized Methanolic extract of roots of Sansevieria liberica is hypothesized for the evaluation of the hypoglycemic activity. Material and Methods: Inbreed adult male sprague-Dawley albino rats were used in the experiment. The suspension of standardized Methanol extract (ME) of Sansevieria liberica was treated for hypoglycemic activity in oral glucose tolerance test (OGTT) method. The suspension of standardized Methanolic extract (ME) of Sansevieria liberica was also treated for hypoglycemic activity in streptozotocin-induced diabetic rats. Results: The Methanolic extract (ME) of Sanseviera liberica root (100 mg/kg, 200mg/kg, and 400 mg/kg) showed potential hypoglycemic activity in diabetic rats, and further in OGTT method. Furthermore, Methanolic extract of Sanseviera liberica root showed significant (P<0.05) increase in final body weight, total hemoglobin, insulin, albumin and high-density lipoprotein levels, however, decrease in fluid intake, glycosylated hemoglobin, urea, creatinine, total cholesterol, triglyceride and low-density lipoprotein levels. Additionally, it improved oxidative stress in terms of reducing lipid peroxidase and superoxide dismutase, and elevating catalase activity. Conclusions: These findings suggest that the Methanolic extract of Sanseviera liberica root was found to be potential hypoglycemic, and would be a promising candidate for the treatment of diabetes.

Keywords: diabetes, Sanseviera liberica, hypoglycemic activity, diabetes and metabolism

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Authors: Anshu Bahl, Saroj Kaler, Shivani Gupta, S B Ray

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Background: Somatostatin is an endogenous regulatory neuropeptide. Somatostatin and its analogues play an important role in neuropathic and inflammatory pain. Neuropeptide Y is extensively distributed in the mammalian nervous system. NPY has an important role in blood pressure, circadian rhythm, obesity, appetite and memory. The purpose was to investigate somatostatin and NPY expression in dorsal root ganglia during pain. The plantar incision model in rats is similar to postoperative pain in humans. Methods: 24 adult male Sprague dawley rats were distributed randomly into two groups – Control (n=6) and incision (n=18) groups. Using Hargreaves apparatus, thermal hyperalgesia behavioural test for nociception was done under basal condition and after surgical incision in right hind paw at different time periods (day 1, 3 and 5). The plantar incision was performed as per standard protocol. Perfusion was done using 4% paraformaldehyde followed by extraction of dorsal root ganglia at L4 level. The tissue was processed for immunohistochemical localisation for somatostatin and neuropeptide Y. Results: Post incisional groups (day 1, 3 and 5) exhibited significant decrease of paw withdrawal latency as compared to control groups. Somatostatin expression was noted under basal conditions. It decreased on day 1, but again gradually increased on day 3 and further on day five post incision. The expression of Neuropeptide Y was noted in the cytoplasm of dorsal root ganglia under basal conditions. Compared to control group, expression of neuropeptide Y decreased on day one after incision, but again gradually increased on day 3. Maximum expression was noted on day five post incision. Conclusion: Decrease in paw withdrawal latency indicated nociception, particularly on day 1. In comparison to control, somatostatin and NPY expression was decreased on day one post incision. This could be correlated with increased axoplasmic flow towards the spinal cord. Somatostatin and NPY expression was maximum on day five post incision. This could be due to decreased migration from the site of synthesis towards the spinal cord.

Keywords: dorsal root ganglia, neuropeptide y, postoperative pain, somatostatin

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Authors: Wadzani Dauda Palnam, Alao S. Emmanuel Laykay, Afiniki Bawa Zarafi, Olufunmilola Alabi, Dora N. Iortsuun

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Onion production is affected by several diseases including fusariosis. Study was conducted to investigate the histopathological features of different onion tissues infected with Fusarium equiseti by inoculation with soil drench, root dip and mycelia paste methods. This was carried out by fixation, dehydration, clearing, wax embedding, sectioning, staining and mounting of leaf and root sections for microscopical examination at 400x. Once infection occurred in the roots, the pathogen moved through the vascular system to colonize the whole plant. At first, it grew in the intercellular spaces of the root cortex but soon invaded the cells, followed by colonization of the cells by its hyphae and microconidia. At later stages of infection, the cortex tissue became completely disorganized and decomposed as the pathogen advance to the shoot system via the vessel elements; this may be responsible for the early wilting symptom of infected plants arising from the severe water stress due to blockage of the xylem tissues.

Keywords: onion, histopathology, infection, fusaria, inoculation

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Authors: Mehdi Nasr Esfahani, Abdal-Rasool Gholamalian, Abdelfattah A. Dababat

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Wheat, Triticum aestivum L. is one of the most important and strategic crops in the human diet. Several diseases threaten this particular crop. Common root rot disease of wheat by a fungal agent, Bipolaris sorokiniana is one of the important diseases, causing considerable losses worldwide. Resistant sources are the only feasible and effective method of control for managing diseases. In this study, the response of 33 domestic and exotic wheat genotypes, including cultivars and promising lines were screened to B. sorokiniana at greenhouse and field conditions, based on five scoring scale indexes of 0 to 100 severity percentage. The screening was continued on resistant wheat genotypes and repeated several times to confirm the greenhouse and field results. Statistical and cluster analysis of data was performed using SAS and SPSS software, respectively. The results showed that, the response of wheat genotypes to the disease in the greenhouse and field conditions was highly significant. The highest rate of common root rot disease infection, B. sorokiniana in the greenhouse and field, was of CVS. Karkheh and Beck Cross-Roshan with 60.83% and 59.16% disease severity respectively, and the lowest one were in cv. Alvand with 18.33%, followed by cv. Baharan with 19.16% disease severity, with a highly significant difference respectively. The remaining wheat genotypes were located in between these two highest and lowest infected groups to B. sorokiniana significantly. There was a high correlation coefficient between the related statistical groups and cluster analysis.

Keywords: wheat, rot, root, crown, fungus, genotype, resistance

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Authors: Muhammad Rezal Kamel Ariffin, Muhammad Asyraf Asbullah

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The square root modulo problem is a known primitive in designing an asymmetric cryptosystem. It was first attempted by Rabin. Decryption failure of the Rabin cryptosystem caused by the 4-to-1 decryption output is overcome efficiently in this work. The proposed scheme to overcome the decryption failure issue (known as the AAβ-cryptosystem) is constructed using a simple mathematical structure, it has low computational requirements and would enable communication devices with low computing power to deploy secure communication procedures efficiently.

Keywords: Rabin cryptosystem, 4-to-1 decryption failure, square root modulo problem, integer factorization problem

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Authors: Fang Tan

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This research focuses on the appropriate use of lexical bundles in spoken discourse, particularly in English as a Foreign Language (EFL) classrooms in Northeast China. While previous studies have mainly examined lexical bundles in written discourse, there is a need to investigate their usage in spoken discourse due to the limited availability of spoken discourse corpora. English teachers’ use of lexical bundles is crucial for effective teaching and communication in the EFL classroom. The aim of this study is to investigate the functions of four-word lexical bundles in native English teachers’ EFL oral English classes in Northeast China. Specifically, the research focuses on the usage of stance bundles, which were found to be the most significant type of bundle in the analyzed corpus. By comparing the self-built university spoken English classroom discourse corpus with the other self-built university English for General Purposes (EGP) corpus, the study aims to highlight the difference in bundle usage between native and non-native teachers in EFL classrooms. The research employs a corpus-based study. The observed corpus consists of more than 300,000 tokens, in which the data has been collected in the past five years. The reference corpus is composed of over 800,000 tokens, in which the data has been collected over 12 years. All the primary data collection involved transcribing and annotating spoken English classes taught by native English teachers. The analysis procedures included identifying and categorizing four-word lexical bundles, with specific emphasis on stance bundles. Frequency counts, and comparisons with the Chinese English teachers’ corpus were conducted to identify patterns and differences in bundle usage. The research addresses the following questions: 1) What are the functions of four-word lexical bundles in native English teachers’ EFL oral English classes? 2) How do stance bundles differ in usage between native and non-native English teachers’ classes? 3) What implications can be drawn for English teachers’ professional development based on the findings? In conclusion, this study provides valuable insights into the usage of four-word lexical bundles, particularly stance bundles, in native English teachers’ EFL oral English classes in Northeast China. The research highlights the difference in bundle usage between native and non-native English teachers’ classes and provides implications for English teachers’ professional development. The findings contribute to the understanding of lexical bundle usage in EFL classroom discourse and have theoretical importance for language teaching methodologies. The self-built university English classroom discourse corpus used in this research is a valuable resource for future studies in this field.

Keywords: EFL classroom discourse, four-word lexical bundles, stance, implication

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Authors: Cemil Kutluturk

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This is a comparative study of the incarnation of God according to Hinduism and Christianity. After dealing with their basic ideas on the concept of the incarnation of God, the main similarities and differences between each other will be examined by quoting references from their sacred texts. In Hinduism, the term avatara is used in order to indicate the concept of the incarnation of God. The word avatara is derived from ava (down) and tri (to cross, to save, attain). Thus avatara means to come down or to descend. Although an avatara is commonly considered as an appearance of any deity on earth, the term refers particularly to descents of Vishnu. According to Hinduism, God becomes an avatara in every age and entering into diverse wombs for the sake of establishing righteousness. On the Christian side, the word incarnation means enfleshment. In Christianity, it is believed that the Logos or Word, the Second Person of Trinity, presumed human reality. Incarnation refers both to the act of God becoming a human being and to the result of his action, namely the permanent union of the divine and human natures in the one Person of the Word. When the doctrines of incarnation and avatara are compared some similarities and differences can be found between each other. The basic similarity is that both doctrines are not bound by the laws of nature as human beings are. They reveal God’s personal love and concern, and emphasize loving devotion. Their entry into the world is generally accompanied by extraordinary signs. In both cases, the descent of God allows for human beings to ascend to God. On the other hand, there are some distinctions between two religious traditions. For instance, according to Hinduism there are many and repeated avataras, while Christ comes only once. Indeed, this is related to the respective cyclic and linear worldviews of the two religions. Another difference is that in Hinduism avataras are real and perfect, while in Christianity Christ is also real, yet imperfect; that is, he has human imperfections, except sin. While Christ has never been thought of as a partial incarnation, in Hinduism there are some partial and full avataras. The other difference is that while the purpose of Christ is primarily ultimate salvation, not every avatara grants ultimate liberation, some of them come only to save a devotee from a specific predicament.

Keywords: Avatara, Christianity, Hinduism, incarnation

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Authors: Mai Hoang Minh

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Financial statements (FS) are tools which provide information to users for making business decisions. This article is going to present the survey which clarifies the role of financial statement to Commercial Banks’ loan decisions in Vietnam. Moreover, this also discusses about financial statement’s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities.

Keywords: usefulness of financial statement, accounting information quality, loan decisions

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Authors: Alev Atak

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In this paper, we aim to create a financial sentiment index by investigating the company’s voluntary information disclosures. We retrieve structured content from BIST 100 companies’ financial reports for the period 1998-2018 and extract relevant financial information for sentiment analysis through Natural Language Processing. We measure strategy-related disclosures and their cross-sectional variation and classify report content into generic sections using synonym lists divided into four main categories according to their liquidity risk profile, risk positions, intra-annual information, and exposure to risk. We use Word Error Rate and Cosin Similarity for comparing and measuring text similarity and derivation in sets of texts. In addition to performing text extraction, we will provide a range of text analysis options, such as the readability metrics, word counts using pre-determined lists (e.g., forward-looking, uncertainty, tone, etc.), and comparison with reference corpus (word, parts of speech and semantic level). Therefore, we create an adequate analytical tool and a financial dictionary to depict the importance of granular financial disclosure for investors to identify correctly the risk-taking behavior and hence make the aggregated effects traceable.

Keywords: financial sentiment, machine learning, information disclosure, risk

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

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Plant growth promoting rhizobacteria (PGPR) have been extensively studied and applied for the biocontrol of many soilborne diseases. These rhizobacteria are very efficient against root rot and many other foliar diseases associated with solanaceous plants. These bacteria may inhibit the growth of various pathogens through direct inhibition of target pathogens or indirectly by the initiation of systemic resistance (ISR) which is active all over the complete plant. In the present study, 20 different rhizobacterial isolates were recovered from the root zone of healthy chili plants. All soil samples were collected from various chili-growing areas in Punjab. All isolated rhizobacteria species were evaluated in vitro and in vivo against Phytophthora capsici. Different species of Bacillus and Pseudomonas were tested for the antifungal activity against P. capsici the causal organism of Root rot disease in different crops together with chili. Dual culture and distance culture bioassay were carried out to study the antifungal potential of volatile and diffusible metabolites secreted from rhizobacteria. After seven days of incubation at 22°C, growth inhibition rate was recorded. Growth inhibition rate depended greatly on the tested bacteria and screening methods used. For diffusible metabolites, inhibition rate was 35-62% and 20-45% for volatile metabolites. The screening assay for plant growth promoting and disease inhibition potential of chili associated PGPR indicated 42-100% reduction in disease severity and considerable enhancement in roots fresh weight by 55-87%, aerial parts fresh weight by 35-65% and plant height by 65-76% as compared to untreated control and pathogen-inoculated plants. Pseudomonas flourescene, B. thuringiensis, and B. subtilis were found to be the most efficient isolates in inhibiting P. capsici radial growth, increase plant growth and suppress disease severity.

Keywords: rhizobacteria, chili, phytophthora, root rot

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Authors: Francesco Paolone

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This paper investigates the role of Operating Cash Flow (OCF) and accruals in firm valuation analyzing financial statement information from the largest European companies and evaluating their relation to firm market value. Using a dataset of 500 largest European companies in 2018, the study investigates the relative value-relevance of equity, net income and operating cash flow (OCF). Findings show that the cash flow measure has the same explanatory power and intensity as equity and earnings to explain the market value. This study contributes to the debate on the value relevance of OCF incremental to book value and earnings. It also extends the literature, showing that OCF has information content (value relevance) superior to earnings and book value in the main European markets (Bepari et al., 2013). Finally, the study provides a support that accounting method choice may confuse investors, who have reduced confidence in accounting earnings and book value; in other words, nowadays European investors rely more on cash flows instead of accruals numbers.

Keywords: Cash Flow Statement, Value Relevance, Accounting, Financial Statement Analysis

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Authors: Seema Sangwan, Ekta Narwal, Kannepalli Annapurna

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The aim of this study was to determine the effect of arbuscular mycorrhizal fungi (AMF) inoculation on drought stress tolerance in 3 genotypes of wheat subjected to moderate water stress, i.e. HD 3043 (drought tolerant), HD 2987 (drought tolerant), and HD 2967 (drought sensitive). Various growth parameters were studied, e.g. total dry weight, total shoot and root length, root volume, root surface area, grain weight and number, leaf area, chlorophyll content in leaves, relative water content, number of spores and percent colonisation of roots by arbuscular mycorrhizal fungi. Total dry weight, root surface area and chlorophyll content were found to be significantly high in AMF inoculated plants as compared to the non-mycorrhizal ones and also higher in drought-tolerant varieties of wheat as compared to the sensitive variety HD 2967, in moderate water stress treatments. Leakage of electrolytes was lower in case of AMF inoculated stressed plants. Under continuous water stress, leaf water content and leaf area were significantly increased in AMF inoculated plants as compared to un-inoculated stressed plants. Overall, the increased colonisation of roots of wheat by AMF in inoculated plants weather drought tolerant or sensitive could have a beneficial effect in alleviating the harmful effects of water stress in wheat and delaying its senescence.

Keywords: Arbuscular mycorrhizal fungi, wheat, drought, stress

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Authors: Leandi Steenkamp

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The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed.

Keywords: assurance, audit, audit risk, body corporate, corporate governance, sectional title

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Authors: Mhuji Kilonzo

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Acute oral toxicity of Mystroxylon aethiopicum root bark aqueous was evaluated in albino mice of either sex. In this study, five groups of mice were orally treated with doses of 1000, 2000, 3000, 4000 and 5000 mg/kg body weight of the crude extract. The mortality, signs of toxicity and body weights were observed individually for two weeks. At the end of the two weeks study, all animals were sacrificed, and the hematological and biochemical parameters, as well as organ weights relative to body weight of each animal, were determined. No mortality, signs of toxicity and abnormalities in vital organs were observed in the entire period of study for both treated and control groups of mice. Additionally, there were no significant changes (p > 0.05) in the blood hematology and biochemical analysis. However, the body weights of all mice increased significantly. The Mystroxylon aethiopicum root bark aqueous extract were found to have a high safe margin when administered orally. Hence, the extract can be utilized for pharmaceutical formulations.

Keywords: acute oral toxicity, albino mice, Mystroxylon aethiopicum, safety

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Authors: Khaldoon G. Albitar, Hassan Y. Kikhia, Jin P. Zhang

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Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor.

Keywords: international financial reporting standards (ifrs), accounting quality, earnings management, value relevance, china

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Authors: Bowen Ding, Yihao Kuang

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In recent years, large-scale pre-trained language models have achieved state-of-the-art performance on a variety of natural language processing tasks. The word vectors produced by these language models can be viewed as dense encoded presentations of natural language that in text form. However, it is unknown how much linguistic information is encoded and how. In this paper, we construct several corresponding probing tasks for multiple linguistic information to clarify the encoding capabilities of different language models and performed a visual display. We firstly obtain word presentations in vector form from different language models, including BERT, ELMo, RoBERTa and GPT. Classifiers with a small scale of parameters and unsupervised tasks are then applied on these word vectors to discriminate their capability to encode corresponding linguistic information. The constructed probe tasks contain both semantic and syntactic aspects. The semantic aspect includes the ability of the model to understand semantic entities such as numbers, time, and characters, and the grammatical aspect includes the ability of the language model to understand grammatical structures such as dependency relationships and reference relationships. We also compare encoding capabilities of different layers in the same language model to infer how linguistic information is encoded in the model.

Keywords: language models, probing task, text presentation, linguistic information

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Authors: Madhavi

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All linguistic units are context-dependent. They occur in particular settings, from which they derive much of their import, and are recognized by speakers as distinct entities only through a process of abstraction. Most of the words have several concepts associated with them and convey a number of meanings in different contexts in any language. For instance, there are different uses of the word good as an adjective from English. The adjective good expresses many senses like (1) ‘high quality of someone or something’ (2) ‘efficient’ (3) ‘virtuous’ (4) ‘reliable’ etc. These senses will be analyzed by using cognitive semantics framework. The context has the power to insulate one meaning from all the other meanings in communication. This paper will provide a cognitive semantic analysis. The basic tenet of cognitive semantics is the sense of a word is the way we conceptualize it. Our conceptualization is based on the physical experience we go through. Cognitive semantics tries to capture this conceptualization in terms of some categories like schema, frame, and domain. Cognitive semantics is a subfield of cognitive linguistics. Cognitive linguistics studies the language creation, learning, and usage by the reference to human cognition. The semantic structure is conceptual structure which is related to the concepts which are the elements of reason and constitute the meanings of words and linguistic expressions. Cognitive semantics studies how our mind works for the meaning of any word and how it perceives meaning from the environment through senses and works to map with the knowledge which already exists in our mind through experience. In the present paper, the senses are further classified into some categories.

Keywords: cognitive, contexts, semantics, senses

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Authors: Jamal Laaouine, Mohammed Elhassani Charkani

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Let p be a prime and let b be an integer. MDS b-symbol codes are a direct generalization of MDS codes. The γ-constacyclic codes of length pˢ over the finite commutative chain ring Fₚm [u]/ < u² > had been classified into four distinct types, where is a nonzero element of the field Fₚm. Let C₃ be a code of Type 3. In this paper, we obtain the b-symbol distance db(C₃) of the code C₃. Using this result, necessary and sufficient conditions under which C₃ is an MDS b-symbol code are given.

Keywords: constacyclic code, repeated-root code, maximum distance separable, MDS codes, b-symbol distance, finite chain rings

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Authors: T. Miková

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This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.

Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality

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Authors: Jayashree Aanand, Gajjam

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The grammatical tradition in Sanskrit literature emphasizes the importance of the correct use of Sanskrit words or linguistic units (sādhu śabda) that brings the meritorious values, denying the attribution of the same religious merit to the incorrect use of Sanskrit words (asādhu śabda) or the vernacular or corrupt forms (apa-śabda or apabhraṁśa), even though they may help in communication. The current research, the culmination of the doctoral research on sentence definition, studies the difference among the comprehension of both correct and incorrect word forms in Sanskrit and Marathi languages in India. Based on the total of 19 experiments (both web-based and classroom-controlled) on approximately 900 Indian readers, it is found that while the incorrect forms in Sanskrit are comprehended with lesser accuracy than the correct word forms, no such difference can be seen for the Marathi language. It is interpreted that the incorrect word forms in the native language or in the language which is spoken daily (such as Marathi) will pose a lesser cognitive load as compared to the language that is not spoken on a daily basis but only used for reading (such as Sanskrit). The theoretical base for the research problem is as follows: among the three main schools of Language Science in ancient India, the Vaiyākaraṇas (Grammarians) hold that the corrupt word forms do have their own expressive power since they convey meaning, while as the Mimāṁsakas (the Exegesists) and the Naiyāyikas (the Logicians) believe that the corrupt forms can only convey the meaning indirectly, by recalling their association and similarity with the correct forms. The grammarians argue that the vernaculars that are born of the speaker’s inability to speak proper Sanskrit are regarded as degenerate versions or fallen forms of the ‘divine’ Sanskrit language and speakers who could not use proper Sanskrit or the standard language were considered as Śiṣṭa (‘elite’). The different ideas of different schools strictly adhere to their textual dispositions. For the last few years, sociolinguists have agreed that no variety of language is inherently better than any other; they are all the same as long as they serve the need of people that use them. Although the standard form of a language may offer the speakers some advantages, the non-standard variety is considered the most natural style of speaking. This is visible in the results. If the incorrect word forms incur the recall of the correct word forms in the reader as the theory suggests, it would have added one extra step in the process of sentential cognition leading to more cognitive load and less accuracy. This has not been the case for the Marathi language. Although speaking and listening to the vernaculars is the common practice and reading the vernacular is not, Marathi readers have readily and accurately comprehended the incorrect word forms in the sentences, as against the Sanskrit readers. The primary reason being Sanskrit is spoken and also read in the standard form only and the vernacular forms in Sanskrit are not found in the conversational data.

Keywords: experimental sociolinguistics, grammaticality and meaningfulness, Marathi, Sanskrit

Procedia PDF Downloads 123